BILLS-105hr3552ih.pdf

years quarter beginning October 1, 1997 annual LATER TAXABLE YEARS the taxable year a taxable year December 31, 1997 60 days 1986 15 year MARCH 25, 1998 1998

SESSION H. R. 3552

the United States of America

Senate Internal Congress House of Representa- RANGEMENTS the Committee Ways and Means THE HOUSE OF REPRESENTATIVES

DREIER

unused flexible arrangement spending taxable arrangements rolled deferred taxable year plans participant plan carried trustee contributed