Public Pension Equity Restoration Act of 1995
Official title: To amend the Internal Revenue Code of 1986 to modify the treatment of governmental plans under the rules governing retirement plans.
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Referred to the House Committee on Ways and Means.
Public Pension Equity Restoration Act of 1995 - Amends the Internal Revenue Code to allow deferred compensation to be included in governmental retirement plans.
Makes inapplicable to governmental plans the rule which limits benefits to 100 percent of the average compensation for the highest three years.
Removes excess benefit arrangements and survivor and disability benefits from limitations on governmental plans.
Provides a mechanism to pay benefits above limitations to certain employees.
- Introduced in House Formatted Text PDF
Cite this page
U.S. Congress. (2026). H.R. 1504: Public Pension Equity Restoration Act of 1995. 104th Congress. Open America. https://openamerica.io/bill/104-HR-1504/
"H.R. 1504: Public Pension Equity Restoration Act of 1995." 104th Congress, 2026, Open America, https://openamerica.io/bill/104-HR-1504/.
H.R. 1504, 104th Cong. (2026), https://openamerica.io/bill/104-HR-1504/.
[H.R. 1504: Public Pension Equity Restoration Act of 1995](https://openamerica.io/bill/104-HR-1504/)