BILLS-107hr10eh.pdf

years 1974 1986 December 31, 2001 31, 2001 the taxable year year 2003 2002 December 31 2005 annual 2004 the first day December December 31, 2003 403(a)(4 such year 2009 19 2001 the plan year 2001 January 1, 2002 annually 60-day December 23 31, 2001 16 year any year 36-month the first year the last day 72 2006 the beginning of such year ‘3 years’ for ‘5 years’ January 1, 2004 one month the age of 50 180-day the year the 60th day 1997 60-month 1-year a year beginning after December 31 12-month September of each year 31, 2002

SESSION H. R. 10 the Comprehensive Retirement

the National Summit 7)(B

Treas- the United States of America

PARTICIPANTS.—For DESIGNEES.—Any American

SEC Treasury the Internal Revenue Code Labor U.S.C. GENERAL.—If State TAIN Senate the National Summit the House of Representatives MULTIEMPLOYER Congress ERISA IRS Internal the Committee on Finance IRAS the Committee on Education the Committee on Health, Education the Subcommittee on Labor ESOP Federal, State TITLE VI the Internal Revenue Service CANTLY REDUCING BENEFIT ACCRUALS nates DESCRIBED.—A the Federal Aviation Admin- lative Ways and Means of the House of Representa- Pensions of the Senate the Small Business Job Protection Committee MENTS.—A NERS the Committee on Ways and Means of the Committee on Education PLOYED House of Representa- 404(h ROLLOVER Workforce MODEL RECTED ‘‘Committee on Health, Education PBGC National

Subparagraph 8)(B Subclause Roth Subparagraphs mula TAX.—There RULE.—In

plans sec rollovers pension plans sec rollovers benefit plans limits sec distributions sec contributions sec sec modification rules sec limits distributions sec repeal elective deferrals