EMPLOYEE RETIREMENT INCOME SECURITY ACT see also Pensions

Bills and resolutions

Benefits: accurate and comprehensive descriptions of plan provisions (see H.R. 4945)

———greater equity for workers, spouses, and dependents (see H.R. 5127)

———improve delivery (see H.R. 4980)

Employer participation (see S. 2329; H.R. 4834)

Nonworking spouses (see S. 2345)

Pensions: clarify effective date provisions retroactively applying benefit guarantees to certain plans (see H.R. 6305)

———clarify retroactive date for benefits to certain employees whose plans were terminated (see S. 2897; H.R. 6048)

Plan reversions: 9-month moratorium (see S. 2435; H.R. 5168)

Private multiemployer pension plans (see S. 2329; H.R. 4834)

Retirement accounts: tax deduction computed on basis of compensation of spouse (see H.R. 4950)

Single-employer plans: effective control on terminations (see H.R. 6404)

State and local deferred compensation plans: increase dollar limit (see H.R. 5178)

State and local public employees: reporting, disclosure, and fiduciary standards for retirement plans (see H.R. 5143, 5144)

———tax exemption for retirement plans (see H.R. 5144)

Taxation: abate assessment of any deficiency attributable to the application of the dual plan restriction to the deduction for individual plans (see H.R. 6331)

———credit in lieu of deduction (see S. 2345)

———deductions for contributions to qualified plans (see H.R. 5179)

Welfare plans: preventing cutbacks in benefits upon merger or consolidation of plans or transfers of assets or liabilities between plans (see H.R. 5475)

Court decisions

Pension Benefit Guaranty Corp. v. R. A. Gray & Co.: Supreme Court, 19028 [27JN]

Letters

Pension rights: excerpt, 22501 [6AU]

Memorials of legislature

Texas, 20703 [24JY]

Remarks in House

Anniversary: observance, 28152 [1OC]

Pension plans: management, 30742 [5OC]

Remarks in Senate

Amend (H.R. 4280), 22492, 22501-22506 [6AU], 22650 [7AU]

Dept. of Labor: clarify ERISA violations responsibility, 874-877 [30JA]

Pensions: clarify retroactive date for benefits to certain employees whose plans were terminated (S. 2897), 21629 [31JY], 23395 [9AU]

Reports

Amend: Committee on Education and Labor (H. Rept. 98-655), 8005 [5AP]

———Committee on Finance (H.R. 4280), 22121 [2AU]

———Committee on Finance (H.R. 4280) (S. Rept. 98-575), 22512 [6AU]

———Committee on Ways and Means (H.R. 4280) (H. Rept. 98-655), 12839 [17MY]

Texts of

H.R. 4280, amendments, 22492-22500 [6AU]