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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
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This bill died when the 101st Congress ended
It never became law before the 101st Congress (1989–1990) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 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
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 Plain-English summary Congressional Research Service

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 October 12, 1990

Referred to the House Committee on Ways and Means.

 Related & companion bills 1
  • S 3221 Identical bill A bill to amend the Internal Revenue Code of 1986 to provide greater flexibility for rollovers from qualified employer …
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Democratic 2
D
Hoyer, Steny H.
Maryland · Oct 12, 1990
 D
Mfume, Kweisi
Maryland · Oct 12, 1990
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 5821: To amend the Internal Revenue Code of 1986 to provide greater flexibility for rollovers from qualified employer pension plans.. 101st Congress. Open America. https://openamerica.io/bill/101-HR-5821/
MLA
"H.R. 5821: To amend the Internal Revenue Code of 1986 to provide greater flexibility for rollovers from qualified employer pension plans.." 101st Congress, 2026, Open America, https://openamerica.io/bill/101-HR-5821/.
Bluebook (legal)
H.R. 5821, 101st Cong. (2026), https://openamerica.io/bill/101-HR-5821/.
Markdown link
[H.R. 5821: To amend the Internal Revenue Code of 1986 to provide greater flexibility for rollovers from qualified employer pension plans.](https://openamerica.io/bill/101-HR-5821/)
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