BILLS-117hr2954rh.pdf

00:07 Mar 30 1986 years 1974 2021 2022 year December 31 2019 annual the taxable year the year December 31, 2021 3-year MARCH 29 1933 the last day the day January 1 such year the calendar year the first day a calendar year first year 2020 1934 later than December 31, 2021 15 year 1997 7 years 1 year July 2, 2014 a taxable year December 25 year 74 403(a)(4 12-month 4) OBSERVANCE OF BENEFIT LIMITATIONS 12 years 8728 the number of days 12- 8 month 23 months 24 90 days January 1, 1998 10 year 1940 age 62, 63

SESSION H. R. 2954 the ‘‘ CAP.—Sections 401(a)(31)(B)(ii

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DSKJLVW7X2PROD with BILLS SEC the Internal Revenue Code Treasury Labor Internal •HR 2954 RH Congress State Office Fed MENTS the Committee on Ways and Means Commerce U.S.C. the Setting Every Community Up Senate UNENROLLED Financial Services 104 GENERAL.—If the Department of the Treasury TIPLE QUIREMENTS ems EPCRS Health, Education the State of the Union Office of the Retirement Savings Lost digital the Taxpayer Certainty and Disaster Tax Re- SAVER Revenue Service the Department of the FERRED DESCRIBED.—A Voluntary HILL the Committee of the Whole House TITLE VI Federal or State House of Representa- MENTS.—If the Department of Labor the Committee of the Whole House the Department of 5 Labor PLICABLE Exchange Commission

Roth MOORE Savings Lost MURPHY RICE HORSFORD EMMER PASCRELL CARL Subclause ROSE O’HALLERAN AXNE LURIA MANN KELLER BLUMENAUER LAWSON NEWMAN PLASKETT DELBENE DAVID SCOTT COURTNEY PAPPAS MILLER PANETTA THOMPSON LANGEVIN ESTES WAGNER RESCHENTHALER BEYER SCHNEIDER NEAL CRAIG SCHRIER FERGUSON PERLMUTTER LATURNER SMITH SABLAN TITUS NUNES HERN DANNY K. DAVIS COOPER KUSTER BRADY COLE

retirement plan retirement plans sec elective automatic employer plans savings enrollment arrangement plan excise expanding pension annuity