3.0.0 143 2023-01-11T13:20:48Z 2023-01-11T13:20:48Z Senate S S 2011-01-25 112 ssfi00 Finance Committee Senate Standing Referred to 2011-01-25T22:11:09Z Retirement Plan Simplification and Enhancement Act of 2012 112 4050 HR 2012-03-29 Referred to the Subcommittee on Health, Employment, Labor, and Pensions. Related bill CRS Church Plan Clarification Act of 2012 112 3532 S 2012-09-12 Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S6272-6273) Related bill CRS 2011-01-25 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. IntroReferral 2011-01-25 Introduced in Senate IntroReferral 10000 9 Library of Congress H001016 Sen. Hutchison, Kay Bailey [R-TX] KAY HUTCHISON R TX BAILEY N C000141 Sen. Cardin, Benjamin L. [D-MD] Ben Cardin D MD 2011-01-25 True Taxation Employee benefits and pensions Financial services and investments Religion Taxation 00 2011-01-25 Introduced in Senate 2011-02-19T17:07:25Z Church Plan Clarification Act of 2011- Amends Internal Revenue Code pension plan provisions to: (1) apply a special rule for determining the status of an employer participating in a church plan as a member of a controlled group of entities, and (2) allow certain tax-free transfers to and mergers of church plans that are maintained by the same church or association of churches.

Amends the Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA) to apply limitations on benefits and contributions under qualified employee plans to certain church defined benefit plans.

Includes within the definition of plan under the Employee Retirement Income Security Act of 1974 (ERISA) an employee benefit plan which is a church plan for purposes of ERISA automatic enrollment provisions.

Allows church plans and their supporting organizations to invest plan assets in a group trust (as defined by Internal Revenue Service Revenue Rulings).

]]> Church Plan Clarification Act of 2011 Display Title Church Plan Clarification Act of 2011 Official Title as Introduced A bill to amend the Internal Revenue Code of 1986 to clarify the treatment of church pension plans, and for other purposes. Introduced in Senate IS Short Titles as Introduced Church Plan Clarification Act of 2011 Introduced in Senate 2011-01-25T05:00:00Z https://www.govinfo.gov/content/pkg/BILLS-112s143is/xml/BILLS-112s143is.xml 2011-01-25 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.