3.0.0 547 2019-11-15T21:52:39Z 2019-11-15T21:52:39Z Senate S S 2005-03-08 109 ssfi00 Finance Committee Senate Standing Referred to 2005-03-08T15:46:21Z 109 1161 HR 2005-03-08 Referred to the House Committee on Ways and Means. Related bill CRS 2005-03-08 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S2250-2252) IntroReferral 2005-03-08 Sponsor introductory remarks on measure. (CR S2246) IntroReferral B00100 9 Library of Congress 2005-03-08 Introduced in Senate IntroReferral 10000 9 Library of Congress T000162 Sen. Thomas, Craig [R-WY] CRAIG THOMAS R WY N K000352 Sen. Kyl, Jon [R-AZ] Jon Kyl R AZ Llewellyn 2005-03-08 True Taxation Annuities Civil service retirement Commerce Defined contribution plans Employee rights Executive compensation Government Operations and Politics Government paperwork Income tax Individual retirement accounts Labor and Employment Saving and investment Small business Tax exclusion Tax penalties Tax-deferred compensation plans Tax-exempt organizations Taxation

00 2005-03-08 Introduced in Senate 2005-03-28T19:24:26Z Amends the Internal Revenue Code to permit a tax-exempt employee benefit contribution plan to include an employer retirement savings account arrangement. Sets forth requirements for such an arrangement, including rules relating to: (1) employer contributions; (2) restrictions on distributions and length of service; (3) nonforfeitability; (4) nondiscrimination standards; (5) matching contributions; (6) notice requirements; (7) withdrawal and vesting restrictions; (8) excess contributions; (9) distributions upon termination of a plan; and (10) small employers.

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Display Title Official Title as Introduced Introduced in Senate 2005-03-08T05:00:00Z https://www.govinfo.gov/content/pkg/BILLS-109s547is/xml/BILLS-109s547is.xml 2005-03-08 Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S2250-2252) 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.