BILLS-103hr4367ih.pdf

1974 years 1986 1985 January 1, 1995 January 1, 1985 1993 1002 5 years January 1, 1997 a plan year December 31, 1988 January 1, 1994 8 2002 1984 401(a)(32 MAY 5, 1994 January 1

SESSION H. R. 4367 the ‘‘Pension Reform Act

the United States of America

SEC the Internal Revenue Code Labor THE HOUSE OF REPRESENTATIVES TIEMPLOYER MENTS U.S.C. Senate House of Representa- Treasury CONGRESS ERISA Ways and Means and Education

Act KENNELLY Subparagraph

pension integration retirement income income security orders striking subparagraph employer simplified years beginning pensions revenue code lines internal revenue relations code title