[Congressional Bills 103th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5004 Introduced in House (IH)]

103d CONGRESS
  2d Session
                                H. R. 5004

To amend the Internal Revenue Code of 1986 to provide that a consent to 
   waive a survivor annuity form of retirement benefit shall also be 
                   effective if made before marriage.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            August 19, 1994

 Mrs. Johnson of Connecticut introduced the following bill; which was 
referred jointly to the Committees on Ways and Means and Education and 
                                 Labor

_______________________________________________________________________

                                 A BILL


 
To amend the Internal Revenue Code of 1986 to provide that a consent to 
   waive a survivor annuity form of retirement benefit shall also be 
                   effective if made before marriage.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. WAIVER OF SURVIVOR ANNUITY FORM OF RETIREMENT BENEFIT MAY BE 
              MADE BEFORE MARRIAGE.

    (a) Amendment of Internal Revenue Code.--Paragraph (2) of section 
417(a) of the Internal Revenue Code of 1986 (relating to definitions 
and special rules for purposes of minimum survivor annuity 
requirements) is amended by adding at the end the following new 
sentence: ``A consent by an individual who becomes the spouse of the 
participant shall be effective with respect to such individual if such 
consent meets the requirements of subparagraph (A) (determined by 
treating such individual as the spouse of the participant) and such 
consent is made within 1 year before the date such individual becomes 
the spouse of the participant.''
    (b) Amendment of ERISA.--Paragraph (2) of section 205(c) of the 
Employee Retirement Income Security Act of 1974 (relating to 
requirement of joint and survivor annuity and preretirement survivor 
annuity) is amended by adding at the end the following new sentence: 
``A consent by an individual who becomes the spouse of the participant 
shall be effective with respect to such individual if such consent 
meets the requirements of subparagraph (A) (determined by treating such 
individual as the spouse of the participant) and such consent is made 
within 1 year before the date such individual becomes the spouse of the 
participant.''
    (c) Effective Date.--The amendments made by this section shall 
apply to consents made after the date of the enactment of this Act.
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