A bill to amend the Tax Equity and Fiscal Responsibility Act of 1982 to delay for one year the special rules for top-heavy plans, and for other purposes.

Amends the Tax Equity and Fiscal Responsibility Act of 1982 to delay for one year the effective date of special rules concerning top-heavy employee benefit plans (plans which discriminate in favor of highly compensated employees).

Requires the Secretary of the Treasury to conduct a study of such special rules and report to specified committees of the Congress.