S. 697 — A bill to amend the Internal Revenue Code of 1954 to permit certain multiyear pension plan distributions to be treated as qualifying rollover distributions.

Summary

Amends the Internal Revenue Code to permit distributions from a tax-qualified deferred compensation plan which are made after the close of the taxable year but before the tax return filing date to be treated as being made on the last day of such taxable year.

Full Text

Related Legislation

H.R. 4655A bill to amend the Internal Revenue Code of 1954 with regard to the rollover or multiyear distributions from a qualified pension plan.
1981-10-01Referred to House Committee on Ways and Means.
Related

Legislative Actions

1981-03-12
Introduced in Senate
1981-03-12
Read second time and referred to Senate Committee on Finance.
1981-03-17
Committee on Finance requested executive comment from OMB; Treasury Department.

A bill to amend the Internal Revenue Code of 1954 to permit certain multiyear pension plan distributions to be treated as qualifying rollover distributions.

Sponsors

Subjects

Summary

Full Text

Related Legislation

Legislative Actions

Ask about this bill