Small Corporate Employers Retirement Pension Plans Act

Small Corporate Employers Retirement Pension Plans Act - Authorizes small corporate employees to establish a qualified trust, or annuity plan under the Internal Revenue Code, by complying with the alternative plan which prescribes minimum participation standards, minimum vesting standards, and minimum funding standards different from those presently applicable to qualifying trusts.

Allows an employer to take a tax deduction for contributions to an employees' trust or annuity in excess of 100 percent of such contribution, up to a contribution level of $25,000.