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HR 3632 105th Congress House Labor and Employment Annuities Defined benefit pension plans Pension funds Tax-deferred compensation plans Taxation Wages

To amend the Internal Revenue Code of 1986 to grant relief to participants in multiemployer plans from certain section 415 limits on defined benefit pensions.

Introduced: April 1, 1998 See on congress.gov
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This bill died when the 105th Congress ended
It never became law before the 105th Congress (1997–1998) 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
Apr 1, 1998
Referred to the House Committee on Ways and Means.
Apr 1, 1998
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code with respect to limitations on benefits and contributions under qualified plans to apply to multiemployer plans the same treatment in the adjustment to the $90,000 limit on benefits, where the benefit begins before the Social Security retirement age, as is accorded to plans maintained by governments and tax-exempt organizations.

Exempts multiemployer plans from the alternative benefit limit of 100 percent of the participant's average compensation for his or her high three years.

What's happening now April 1, 1998

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Smith, Christopher H.
New Jersey · May 20, 1998
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 3632: To amend the Internal Revenue Code of 1986 to grant relief to participants in multiemployer plans from certain section 415 limits on defined benefit pensions.. 105th Congress. Open America. https://openamerica.io/bill/105-HR-3632/
MLA
"H.R. 3632: To amend the Internal Revenue Code of 1986 to grant relief to participants in multiemployer plans from certain section 415 limits on defined benefit pensions.." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-HR-3632/.
Bluebook (legal)
H.R. 3632, 105th Cong. (2026), https://openamerica.io/bill/105-HR-3632/.
Markdown link
[H.R. 3632: To amend the Internal Revenue Code of 1986 to grant relief to participants in multiemployer plans from certain section 415 limits on defined benefit pensions.](https://openamerica.io/bill/105-HR-3632/)
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