Skip to main content
H.R. 4524 115th Congress House

Retirement Plan Simplification and Enhancement Act of 2017

Official title: To expand retirement coverage, preserve retirement income, simplify rules related to retirement plans, and for other purposes.

Introduced: December 1, 2017 Introduced by: Richard E. Neal Democratic · Massachusetts See on congress.gov
Labor and Employment Administrative law and regulatory proceduresAdministrative remediesCongressional oversightDepartment of Labor
More subjectsShow fewer subjects
Department of the TreasuryEmployee benefits and pensionsExecutive agency funding and structureFederal officialsFinancial services and investmentsFraud offenses and financial crimesGovernment information and archivesGovernment studies and investigationsIncome tax creditsIncome tax deferralInterest, dividends, interest ratesInternal Revenue Service (IRS)Sales and excise taxesSecuritiesSmall businessTax administration and collection, taxpayersTemporary and part-time employment
Sign in to write a letter Sign in to watch
This bill died when the 115th Congress ended
It never became law before the 115th Congress (2017–2018) 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
Dec 1, 2017
Referred to the Committee on Ways and Means, and in addition to the Committee on Education and the Workforce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Dec 1, 2017
Introduced in House
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 Latest action December 1, 2017

Referred to the Committee on Ways and Means, and in addition to the Committee on Education and the Workforce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.

 Plain-English summary Congressional Research Service

Retirement Plan Simplification and Enhancement Act of 2017

This bill amends the Internal Revenue Code and the Employee Retirement Income Security Act of 1974 (ERISA) to modify requirements and tax provisions regarding retirement plans.

With respect to employer-provided retirement plans, the bill modifies requirements regarding:

  • automatic enrollment;
  • coverage rules for long-term, part-time workers;
  • employer contributions;
  • the timing for adopting a qualified retirement plan;
  • correcting errors;
  • financial incentives for contributing to a plan;
  • the portability of lifetime income and managed account investment options;
  • distribution options;
  • notices and disclosures to participants;
  • interest rates for defined benefit plans; and
  • due dates for employer pension contributions.

The bill also:

  • repeals the maximum age for traditional Individual Retirement Account (IRA) contributions,
  • modifies the rollover options that are available to nonspouse beneficiaries,
  • increases the age at which participants are required to begin taking distributions,
  • exempts participants with retirement plan balances that do not exceed $250,000 from the required minimum distribution rules,
  • expands tax credits for small employers that adopt certain retirement plans,
  • makes the saver's tax credit available on Form 1040-EZ,
  • modifies the required minimum distribution requirements for life annuities,
  • modifies the requirements for qualifying longevity annuity contracts,
  • modifies the rules for fiduciaries who make economically targeted investments, and
  • establishes an Office of the Participant and Plan Sponsor Advocate within the Internal Revenue Service.
 Related & companion bills 1
  • HR 3910 To amend the Internal Revenue Code of 1986 to make lifetime income and managed account options of defined contribution …
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 2
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 4524: Retirement Plan Simplification and Enhancement Act of 2017. 115th Congress. Open America. https://openamerica.io/bill/115-HR-4524/
MLA
"H.R. 4524: Retirement Plan Simplification and Enhancement Act of 2017." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-HR-4524/.
Bluebook (legal)
H.R. 4524, 115th Cong. (2026), https://openamerica.io/bill/115-HR-4524/.
Markdown link
[H.R. 4524: Retirement Plan Simplification and Enhancement Act of 2017](https://openamerica.io/bill/115-HR-4524/)
Report a problem