Amends the Internal Revenue Code and the Employee Retirement Income Security Act of 1974 to permit: (1) assignments or alienations of rights under pension plans pursuant to court orders for alimony or child support; and (2) the division of pension benefits under State community property law or common law.
Introduced in House
Introduced in House
Referred to House Committee on Education and Labor.
Referred to House Committee on Ways and Means.
Referred to Subcommittee on Labor-Management Relations.
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