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S 2210 102th Congress Senate Taxation Administrative procedure Civil Service pensions Executive compensation Income tax Labor and Employment Pension funds Tax-exempt organizations

A bill to provide a 1-year delay in the implementation of the final regulations issued by the Internal Revenue Service under sections 401(a)(4), 410(b), 414(r),and 414(s) of the Internal Revenue Code…

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A bill to provide a 1-year delay in the implementation of the final regulations issued by the Internal Revenue Service under sections 401(a)(4), 410(b), 414(r),and 414(s) of the Internal Revenue Code of 1986.

Introduced: February 6, 1992 See on congress.gov
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This bill died when the 102nd Congress ended
It never became law before the 102nd Congress (1991–1992) 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
Feb 6, 1992
Read twice and referred to the Committee on Finance.
Feb 6, 1992
Introduced in Senate
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 Plain-English summary Congressional Research Service

Requires a one-year delay in the implementation of final regulations prohibiting pension plan benefits from discriminating in favor of highly compensated employees. Grants a two-year delay in the case of plans maintained by governments and tax-exemption organizations.

What's happening now February 6, 1992

Read twice and referred to the Committee on Finance.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Grassley, Chuck
Iowa · Feb 6, 1992
Cite this page click to expand
APA
U.S. Congress. (2026). S. 2210: A bill to provide a 1-year delay in the implementation of the final regulations issued by the Internal Revenue Service under sections 401(a)(4), 410(b), 414(r),and 414(s) of the Internal Revenue Code of 1986.. 102nd Congress. Open America. https://openamerica.io/bill/102-S-2210/
MLA
"S. 2210: A bill to provide a 1-year delay in the implementation of the final regulations issued by the Internal Revenue Service under sections 401(a)(4), 410(b), 414(r),and 414(s) of the Internal Revenue Code of 1986.." 102nd Congress, 2026, Open America, https://openamerica.io/bill/102-S-2210/.
Bluebook (legal)
S. 2210, 102nd Cong. (2026), https://openamerica.io/bill/102-S-2210/.
Markdown link
[S. 2210: A bill to provide a 1-year delay in the implementation of the final regulations issued by the Internal Revenue Service under sections 401(a)(4), 410(b), 414(r),and 414(s) of the Internal Revenue Code of 1986.](https://openamerica.io/bill/102-S-2210/)
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