3.0.0 673 2019-11-15T21:52:37Z 2019-11-15T21:52:37Z Senate S S 2005-03-17 109 ssfi00 Finance Committee Senate Standing Referred to 2005-03-18T00:50:24Z 2005-03-17 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. IntroReferral 2005-03-17 Introduced in Senate IntroReferral 10000 9 Library of Congress S001142 Sen. Smith, Gordon H. [R-OR] GORDON SMITH R OR H. N B000468 Sen. Bingaman, Jeff [D-NM] JESSE BINGAMAN D NM FRANCIS 2005-03-17 True C000705 Sen. Conrad, Kent [D-ND] KENT CONRAD D ND 2005-03-17 True Labor and Employment Civil Rights and Liberties, Minority Issues Civil service retirement Crime and Law Enforcement Defined benefit pension plans Emergency Management Emergency medicine Executive compensation Federal-Indian relations Fire fighters Government Operations and Politics Health Minorities Native Americans Nondiscrimination provisions Paramedical personnel Pension funds Police Labor and Employment 00 2005-03-17 Introduced in Senate 2005-04-20T13:34:45Z Governmental Pension Plan Equalization Act of 2005 - Amends the Internal Revenue Code (IRC) and the Employee Retirement Income Security Act of 1974 (ERISA) to specify that rules for governmental plans also apply to plans established for their employees by Indian tribal governments or their subdivisions, agencies, instrumentalities, or entities which they wholly own or control.

Amends the IRC and the Taxpayer Relief Act of 1997 to extend to all governmental plans the prohibition against (moratorium on) application to State and local plans of certain nondiscrimination rules (requiring that the plan satisfy minimum participation standards and not discriminate in favor of highly compensated employees).

Subjects tribal governments to the same defined benefit plan rules and regulations applied to State and other local governments, their police and firefighters.

]]> Governmental Pension Plan Equalization Act of 2005 Short Titles as Introduced Governmental Pension Plan Equalization Act of 2005 Display Title Governmental Pension Plan Equalization Act of 2005 Official Title as Introduced A bill to amend the internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974 to clarify that federally recognized Indian tribal governments are to be regulated under the same government employer rules and procedures that apply to Federal, State, and other local government employers with regard to the establishment and maintenance of employee benefit plans. Introduced in Senate 2005-03-17T05:00:00Z https://www.govinfo.gov/content/pkg/BILLS-109s673is/xml/BILLS-109s673is.xml 2005-03-17 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.