BILLS-110hr3361eh.pdf

1986 2006 years 1974 2008 2007 180 days the first day 20 year August 2007 the current plan year such month months 1 year December 31, 2008 23 year 18 years January 1, 2009 2009 8 year 23 day EH year 31, 1995 the taxable year 7 day 21 year 17 2008 age 62 December 31, 2009 15 year 10 years December 31, 2007 the month June 29 7 1986 4 year the plan year 17 2007 2 plan years 9 2005 March 13 2004

SESSION H. R. 3361 ‘‘

201(b)(2)(A

c)(11 the United States of America

4975(d

ERISA SEC Treasury U.S.C. Labor CONGRESS the Pension Protection Act the House of Representatives Senate House of Representa- Pension Funding the association, committee Internal ATION Railroad Social Security the Internal Revenue Code

Roth Subparagraph sor I)(bb

erisa plan year amendments related pension protection expected plan section iii pension valuation plan section plan plan normal accrued participant subparagraph section