A bill to clarify the status of certain employee benefit plans under the Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974.

3.0.0 2928 2023-01-14T22:48:35Z 2023-01-14T22:48:35Z Senate S S 2004-10-07 108 ssfi00 Finance Committee Senate Standing Referred to 2004-10-07T21:18:13Z 2004-10-07 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. IntroReferral 2004-10-07 Introduced in Senate IntroReferral 10000 9 Library of Congress S001142 Sen. Smith, Gordon H. [R-OR] GORDON SMITH R OR H. N W000779 Sen. Wyden, Ron [D-OR] Ron Wyden D OR 2004-10-07 True Labor and Employment Nonprofit organizations Social Welfare Tax-deferred compensation plans Taxation Labor and Employment

00 2004-10-07 Introduced in Senate 2005-01-03T22:10:51Z Provides that a nonprofit corporation's employee benefit plan shall be considered to be a governmental plan under the Internal Revenue Code and the Employee Retirement Income Security Act of 1974 (ERISA), if the nonprofit corporation was: (1) incorporated on September 16, 1998, under a State nonprofit corporation statute; and (2) organized for the express purpose of supporting the missions and goals of a public corporation which was created by a State statute effective on July 1, 1995, is a governmental entity under State law, and is a member of the nonprofit corporation.

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A bill to clarify the status of certain employee benefit plans under the Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974. Display Title A bill to clarify the status of certain employee benefit plans under the Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974. Official Title as Introduced A bill to clarify the status of certain employee benefit plans under the Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974. Introduced in Senate IS Introduced in Senate 2004-10-07T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-108s2928is/xml/BILLS-108s2928is.xml 2004-10-07 Read twice and referred to the Committee on Finance. text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.