legislation: 105-s-2267

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bill_id congress bill_type bill_number title policy_area introduced_date latest_action_date latest_action_text origin_chamber sponsor_name sponsor_state sponsor_party sponsor_bioguide_id cosponsor_count summary_text update_date url
105-s-2267 105 s 2267 A bill to amend the Internal Revenue Code of 1986 to grant relief to participants in multiemployer plans from certain section 415 limits on defined benefit pension plans. Labor and Employment 1998-07-07 1998-07-07 Read twice and referred to the Committee on Finance. Senate Sen. D'Amato, Alfonse [R-NY] NY R D000018 2 Amends the Internal Revenue Code with respect to limitations on benefits and contributions under qualified plans to apply to multiemployer plans the same treatment in the adjustment to the $90,000 limit on benefits, where the benefit begins before the social security retirement age, as is accorded to plans maintained by governments and tax-exempt organizations. Exempts multiemployer plans from the alternative benefit limit of 100 percent of the participant's average compensation for his or her high three years. Prohibits a multiemployer plan from being combined or aggregated with any other plan for the purpose of applying limitations. 2025-01-14T18:59:41Z  

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