Vested Employee Pension Benefit Protection Act
Official title: A bill to amend the Internal Revenue Code of 1986 to protect employees in the building and construction industry who are participants in multiemployer plans, and for other purposes.
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Read twice and referred to the Committee on Finance.
Vested Employee Pension Benefit Protection Act
Amends the Internal Revenue Code to allow employees in the building and construction industry to make distributions from their tax-exempt employer pension plans at age 55 if they are not separated from service at the time of such distributions and were participants in such plan on or before April 30, 2013.
- Introduced in Senate Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). S. 1658: Vested Employee Pension Benefit Protection Act. 114th Congress. Open America. https://openamerica.io/bill/114-S-1658/
"S. 1658: Vested Employee Pension Benefit Protection Act." 114th Congress, 2026, Open America, https://openamerica.io/bill/114-S-1658/.
S. 1658, 114th Cong. (2026), https://openamerica.io/bill/114-S-1658/.
[S. 1658: Vested Employee Pension Benefit Protection Act](https://openamerica.io/bill/114-S-1658/)