A bill to amend the Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974 to provide for the treatment of eligible combined defined benefit plans and qualified cash or deferred arrangements.

3.0.0 3715 2023-01-12T17:52:28Z 2023-01-12T17:52:28Z Senate S S 2006-07-24 109 ssfi00 Finance Committee Senate Standing Referred to 2006-07-24T19:18:55Z 2006-07-26 Sponsor introductory remarks on measure. (CR S8261-8262) IntroReferral B00100 9 Library of Congress 2006-07-24 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. IntroReferral 2006-07-24 Introduced in Senate IntroReferral 10000 9 Library of Congress S000663 Sen. Snowe, Olympia J. [R-ME] Olympia Snowe R ME J. N Labor and Employment Commerce Defined benefit pension plans Small business Tax-deferred compensation plans Taxation Labor and Employment

00 2006-07-24 Introduced in Senate 2006-08-28T15:19:47Z Amends the Internal Revenue Code and the Employee Retirement Income Security Act of 1974 (ERISA) to establish a hybrid tax-exempt retirement plan to be known as an eligible combined plan, which is maintained by a small employer (having not more than 500 employees) and which combines features of a defined benefit plan and a qualified cash or deferred compensation arrangement. Sets forth benefit, contribution, vesting, and nondiscrimination requirements for such combined plans. Permits automatic contributions to such combined plans on behalf of employee participants.

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A bill to amend the Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974 to provide for the treatment of eligible combined defined benefit plans and qualified cash or deferred arrangements. Display Title A bill to amend the Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974 to provide for the treatment of eligible combined defined benefit plans and qualified cash or deferred arrangements. Official Title as Introduced A bill to amend the Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974 to provide for the treatment of eligible combined defined benefit plans and qualified cash or deferred arrangements. Introduced in Senate IS Introduced in Senate 2006-07-24T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-109s3715is/xml/BILLS-109s3715is.xml 2006-07-26 Sponsor introductory remarks on measure. (CR S8261-8262) 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.