[Congressional Bills 104th Congress]
[From the U.S. Government Publishing Office]
[S. 1296 Introduced in Senate (IS)]







104th CONGRESS
  1st Session
                                S. 1296

To amend the Employee Retirement Income Security Act of 1974 to clarify 
          the treatment of a qualified football coaches plan.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

           September 29 (legislative day, September 25), 1995

    Mr. Hatch (for himself, Mr. Breaux, Mr. Lugar, and Mr. Cochran) 
introduced the following bill; which was read twice and referred to the 
                          Committee on Finance

_______________________________________________________________________

                                 A BILL


 
To amend the Employee Retirement Income Security Act of 1974 to clarify 
          the treatment of a qualified football coaches plan.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Qualified Football Coaches Plan 
Technical Corrections Act of 1995''.

SEC. 2. CLARIFICATION OF TREATMENT OF QUALIFIED FOOTBALL COACHES PLANS.

    (a) In General.--Subparagraph (F) of section 3(37) of the Employee 
Retirement Income Security Act of 1974 (29 U.S.C. 1002(37)(F)) is 
amended by redesignating clause (ii) as clause (iii) and by inserting 
after clause (i) the following new clause:
                    ``(ii) For purposes of the Internal Revenue Code of 
                1986--
                            ``(I) clause (i) shall apply, and
                            ``(II) a qualified football coaches plan 
                        shall be treated as a multiemployer 
                        collectively bargained plan.''
    (b) Effective Date.--The amendments made by this section shall 
apply to years beginning after December 22, 1987.
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