legislation: 98-s-2435

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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
98-s-2435 98 s 2435 Pension Plan Reversion Moratorium Act of 1984 Labor and Employment 1984-03-15 1984-04-04 Subcommittee on Labor. Hearings held. Senate Sen. Metzenbaum, Howard M. [D-OH] OH D M000678 0 Pension Plan Reversion Moratorium Act of 1984 - Imposes a 270 day (nine month) moratorium period during which: (1) the Secretary of the Treasury shall not issue determinations regarding a pension plan termination if upon such termination the aggregate amount of reversions to the employer would exceed $1,000,000; and (2) the Pension Benefit Guaranty Corporation shall not issue a notice of sufficiency of assets (a prerequisite to pension plan termination) if upon termination the aggregate amount of reversions to the employer would exceed $1,000,000. States that the Secretary's compliance with the moratorium shall not have the effect of triggering a declaratory judgment remedy under the Internal Revenue Code. Provides a 270 day extension of time after expiration of the moratorium for petitioners to exhaust their administrative remedies regarding pension plan qualifications under specified law. Provides a 90 day extension of time after expiration of the moratorium for filing pension plan termination notices. Exempts multiemployer pension plans from the moratorium imposed by this Act. 2025-08-29T17:39:37Z  

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