A bill to amend the Employee Retirement Income Security Act of 1974 and the Internal Revenue Code of 1986 with respect to early retirement benefits, and for other purposes.
About This Bill
Committee
Latest Action · March 11, 2005
Read twice and referred to the Committee on Health, Education, Labor, and Pensions.
Amends the Employee Retirement Income Security Act of 1974 (ERISA) and the Internal Revenue Code of 1986 to protect pro rata shares of employees' subsidized early retirement benefits in cases of corporate mergers and acquisitions where the successor employer does not continue to maintain the pension plan.
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