BILLS-104hr2584ih.pdf

the year any year such year 1986 years 5 year 60-day 24 year a year each calendar year 2-year the first year quarter ending September each year any day 31, 1995 2 taxable years the last day of the month year each day 45C 5-year the years 6 year the calendar year NOVEMBER 2, 1995 years ending after 1974 the next year 30 days December 31, 1995 the 2 preceding years 30-day 30, 1995 the calendar

SESSION H. R. 2584

IH the United States of America

IH

SEC the Internal Revenue Code Senate CONGRESS House of Representa- k)(4 Internal MENTS THE HOUSE OF REPRESENTATIVES PENALTIES.—A the Committee on Ways and Means

CARDIN PORTMAN

arrangement employer simple salary applicable percentage percentage elect lower retirement qualified arrange provide establishment year iii reduction contributions