Amends the Internal Revenue Code to provide that deferred compensation plan requirements relating to: (1) the size of benefit payments; (2) limitations on payments of death benefits to beneficiaries other than spouses; and (3) "top heavy" plans, shall not apply to benefits attributable to a nonresident alien under a retirement plan maintained by an international organization which is tax-exempt under the International Organizations Immunities Act.
Introduced in Senate
Read twice and referred to the Committee on Finance.
Committee on Finance requested executive comment from OMB, Treasury Department.
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