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S 1600 105th Congress Senate Labor and Employment Annuities Pension funds Tax-deferred compensation plans Taxation Wages

A bill to amend the Internal Revenue Code of 1986 to waive in the case of multiemployer plans the section 415 limit on benefits to the participant's average compensation for his high 3 years.

Introduced: February 3, 1998 See on congress.gov
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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 3, 1998
Read twice and referred to the Committee on Finance.
Feb 3, 1998
Sponsor introductory remarks on measure. (CR S322)
Feb 3, 1998
Introduced in Senate
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to exempt multiemployer pension plans from provisions which limit pension benefits to a participant's average compensation for the participant's three highest consecutive years of compensation.

What's happening now February 3, 1998

Read twice and referred to the Committee on Finance.

 Related & companion bills 1
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). S. 1600: A bill to amend the Internal Revenue Code of 1986 to waive in the case of multiemployer plans the section 415 limit on benefits to the participant's average compensation for his high 3 years.. 105th Congress. Open America. https://openamerica.io/bill/105-S-1600/
MLA
"S. 1600: A bill to amend the Internal Revenue Code of 1986 to waive in the case of multiemployer plans the section 415 limit on benefits to the participant's average compensation for his high 3 years.." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-S-1600/.
Bluebook (legal)
S. 1600, 105th Cong. (2026), https://openamerica.io/bill/105-S-1600/.
Markdown link
[S. 1600: A bill to amend the Internal Revenue Code of 1986 to waive in the case of multiemployer plans the section 415 limit on benefits to the participant's average compensation for his high 3 years.](https://openamerica.io/bill/105-S-1600/)
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