BILLS-103hr3970ih.pdf

years December 31, 1993 1986 401(a)(4 December 31, 1994 annual the year or the preceding year days September 1, 1974 1993 at least 5 years December 31 4 years 3 years 3970 September 1 7-YEAR 16 1974 MARCH 8, 1994 1951 the last day 31, 1988 January 1, 1996 17 1993 5-YEAR 17 year 401(a)(26 7 year 8 year 5 years 4 1993 1984 1974 January 1, 1951 September 1 at least 3 years March 12, 1962 December 31, 1978 March 31 the years January 1, 1963 7 1993 prior taxable years December 24 31, 1992 any year 31, 1993 MINISTERS.—Notwith- the year

IH September 1, 1974 SESSION H. R. 3970

401(a)(3

the United States of America

SEC CHURCH the Internal Revenue Code House of Representa- THE HOUSE OF REPRESENTATIVES Federal GENERAL.—If Senate MENTS CONGRESS ERED the Committee TATION ployed BLE LAW.—Except State Ways and Means

CARDIN Subparagraph

church years service plan accrued provisions relating plans benefit plans pension described section qualified amendment code derived contributions meets consistency