3.0.0 266 2023-01-11T13:28:49Z 2023-01-11T13:28:49Z Senate S 2015-01-27 114 ssfi00 Finance Committee Senate Standing Referred to 2015-01-27T22:09:28Z Retirement Security Act of 2015 114 557 HR 2015-04-29 Referred to the Subcommittee on Health, Employment, Labor, and Pensions. Identical bill CRS SAVE Act of 2015 114 4067 HR 2016-03-23 Referred to the Subcommittee on Health, Employment, Labor, and Pensions. Related bill CRS 2015-01-27 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. IntroReferral 2015-01-27 Introduced in Senate IntroReferral 10000 9 Library of Congress C001035 Sen. Collins, Susan M. [R-ME] Susan Collins R ME M. N N000032 Sen. Nelson, Bill [D-FL] CLARENCE NELSON D FL WILLIAM 2015-01-27 True M001170 Sen. McCaskill, Claire [D-MO] Claire McCaskill D MO 2015-03-16 False Taxation Administrative law and regulatory procedures Department of the Treasury Employee benefits and pensions Financial services and investments Income tax credits Small business Tax administration and collection, taxpayers Taxation 00 2015-01-27 Introduced in Senate 2015-02-27T21:52:31Z Retirement Security Act of 2015

Directs the Secretary of the Treasury to: (1) prescribe final regulations to permit employers to participate in multiple employer pension benefit plans, (2) promulgate regulations or other guidance to simplify and clarify rules relating to the timing of participant notices required under tax-preferred pension plans and the automatic escalation rules, and (3) modify the 1040EZ tax return form to allow taxpayers to claim the tax credit for retirement savings (saver's credit) on such form.

Amends the Employee Retirement Income Security Act of 1974 (ERISA) and the Internal Revenue Code, with respect to employer pension benefit plans, to: (1) allow employers to maintain a tax-exempt multiple employer pension benefit plan even if the employers sponsoring the plan share no common interest, (2) modify requirements for secure deferral arrangements with respect to nondiscrimination and employer matching contributions, and (3) allow employers with not more than 100 employees a business-related tax credit to cover increased matching contributions required by this Act.

]]> Retirement Security Act of 2015 Display Title Retirement Security Act of 2015 Official Title as Introduced A bill to amend the Internal Revenue Code of 1986 to modify safe harbor requirements applicable to automatic contribution arrangements, and for other purposes. Introduced in Senate IS Short Titles as Introduced Retirement Security Act of 2015 Introduced in Senate 2015-01-27T05:00:00Z https://www.govinfo.gov/content/pkg/BILLS-114s266is/xml/BILLS-114s266is.xml 2015-01-27 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.