BILLS-107hr3918ih.pdf

1974 years 1986 December 31, 2002 the first day December 31, 2003 ANNUAL 2001 60-month 36-month 180-day the first year 90-day January 1, 2003 1321 22 days 1 2002 2002 each year MARCH 7, 2002 5 years a calendar month 20 2005 fiscal years fiscal year 1998 2006 18 401(a)(4 3-year December 31, 2001 fourth plan year the first 4 or 1997 2010 December 15 31, 2002 later than 18 months ‘180 days later than 90 days January 1, 1994 12-month every 3 years month 5-week the plan year that year 90 days January 1, 2002 15 year December 31

SESSION H. R. 3918

the National Summit

the United States of America Treas-

American

SEC the Internal Revenue Code U.S.C. Treasury Labor Senate Congress the Committee on Finance Workforce State the National Summit anteed THE HOUSE OF REPRESENTATIVES the Committee on Education Appropriations of the House Internal Pension Benefit Guarantee Corporation Pensions ‘‘Committee on Labor 7 Committee on Education the Committee on Ways and Means of the ‘‘Committee on Health, Education House of Representatives PBGC Improvement of Employee Plans Compliance Resolution System the Internal Revenue Code 7 of MODEL ERISA TAIN DESCRIBED.—A House of Representa- the Self-Correction Program the Subcommittee on Employer-Employee VI Governmental GENERAL.—If the Subcommittee on Labor SPONSIBILITY the Committee on Ways and Means Ways and Means of the House of Representa- Federal, State Human Services the Committee on Health, Education National

Subparagraph POMEROY PORTMAN BOEHNER CARDIN

pension benefit participant pension premium pension benefits statement plan participant accrued retirement employee retirement income security retirement income plan plans plans sec