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H.R. 2078 108th Congress House

To amend title I of the Employee Retirement Income Security Act of 1974 to require equitable funding of pension plans maintained by corporations which also maintain executive pension plans.

Introduced: May 13, 2003 See on congress.gov
Labor and Employment CommerceCorporate financeCorporation directorsEmployee rights
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Executive compensationExecutivesPension fundsTax-deferred compensation plansTaxation
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This bill died when the 108th Congress ended
It never became law before the 108th Congress (2003–2004) 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 4 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jun 20, 2003
Referred to the Subcommittee on Employer-Employee Relations.
May 13, 2003
Referred to the House Committee on Education and the Workforce.
May 13, 2003
Sponsor introductory remarks on measure. (CR E939)
May 13, 2003
Introduced in House
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 Latest action June 20, 2003

Referred to the Subcommittee on Employer-Employee Relations.

 Plain-English summary Congressional Research Service

Employees' Pension Equity Act of 2003 - Amends the Employee Retirement Income Security Act of 1974 (ERISA) to require the funding of all other employees' non-executive pension plans to be within a certain range in relation to the funding for executive pension plans for highly compensated employees, if both types of pension plans are maintained by the same employer.

Sets a five-percent limit on the excess executive plan funding percentage for a plan year (by prohibiting the funded current liability percentage for the executive plan from exceeding that for the non-executive plan by more than five percent).

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 2
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APA
U.S. Congress. (2026). H.R. 2078: To amend title I of the Employee Retirement Income Security Act of 1974 to require equitable funding of pension plans maintained by corporations which also maintain executive pension plans.. 108th Congress. Open America. https://openamerica.io/bill/108-HR-2078/
MLA
"H.R. 2078: To amend title I of the Employee Retirement Income Security Act of 1974 to require equitable funding of pension plans maintained by corporations which also maintain executive pension plans.." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-HR-2078/.
Bluebook (legal)
H.R. 2078, 108th Cong. (2026), https://openamerica.io/bill/108-HR-2078/.
Markdown link
[H.R. 2078: To amend title I of the Employee Retirement Income Security Act of 1974 to require equitable funding of pension plans maintained by corporations which also maintain executive pension plans.](https://openamerica.io/bill/108-HR-2078/)
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