To amend the Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974 to extend certain provisions relating to multiemployer defined benefit pension plans.
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Committee
Latest Action · December 1, 2014
Referred to the Committee on Education and the Workforce, and in addition to the Committee on Ways and Means, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Amends the Internal Revenue Code and the Employee Retirement Income Security Act of 1974 to extend through 2015 the automatic extensions of amortization periods for multiemployer defined benefit plans.
Amends the Pension Protection Act of 2006 to extend through 2015 rules relating to funding improvement and rehabilitation plans.
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