HR 5821
101th Congress
House
Taxation
Income tax
Individual retirement accounts
Pension funds
Tax exclusion
Trusts and trustees
To amend the Internal Revenue Code of 1986 to provide greater flexibility for rollovers from qualified employer pension plans.
Introduced: October 12, 1990
See on congress.gov
Everywhere this bill has been
2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Oct 12, 1990
Referred to the House Committee on Ways and Means.
Oct 12, 1990
Introduced in House
Plain-English summary
Amends the Internal Revenue Code to revise provisions concerning rollovers from qualified employer pension plans. Allows the tax-free rollover of savings into individual retirement accounts. Makes this Act effective for distributions made after December 31, 1986.
What's happening now
Referred to the House Committee on Ways and Means.
Committees of jurisdiction
1