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HR 3121 99th Congress House Labor and Employment Administrative procedure Business and commerce Employee benefit plans Income tax Insurance Pension funds Pension trust guaranty insurance Retirement income Tax administration Tax deductions

Pension Plan Reversion Moratorium Act of 1985

Introduced: July 30, 1985 See on congress.gov
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This bill died when the 99th Congress ended
It never became law before the 99th Congress (1985–1986) 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
Aug 19, 1985
Referred to Subcommittee on Labor-Management Relations.
Jul 30, 1985
Referred to House Committee on Ways and Means.
Jul 30, 1985
Referred to House Committee on Education and Labor.
Jul 30, 1985
Introduced in House
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 Plain-English summary Congressional Research Service

Pension Plan Reversion Moratorium Act of 1985 - Provides for a 270-day moratorium, beginning on June 12, 1985, on: (1) the Secretary of the Treasury's issuance of determinations of continuing qualification of certain retirement plans, under specified Internal Revenue Code provisions, upon actual or proposed plan terminations; and (2) the Pension Benefit Guaranty Corporation's issuance of notices of sufficiency of assets with respect to certain plans under specified provisions of the Employee Retirement Income Security Act of 1974. Makes such moratorium effective only in cases where plan termination has resulted or would result in an aggregate amount of reversions to employers in excess of $1,000,000.

Sets forth the effects of such moratorium on declaratory judgments relating to qualification and on the period of issuance of a notice of sufficiency.

Sets forth procedures under which the Secretary of Treasury may waive such moratorium in cases of substantial business hardship.

Declares that such moratorium shall not apply to multiemployer plans.

What's happening now August 19, 1985

Referred to Subcommittee on Labor-Management Relations.

 Related & companion bills 1
  • S 1532 Identical bill Pension Plan Reversion Moratorium Act of 1985
 Committees of jurisdiction 3
 Cosponsors 1
All 1 Democratic 1
D
Kaptur, Marcy
Ohio · Nov 18, 1985
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 3121: Pension Plan Reversion Moratorium Act of 1985. 99th Congress. Open America. https://openamerica.io/bill/99-HR-3121/
MLA
"H.R. 3121: Pension Plan Reversion Moratorium Act of 1985." 99th Congress, 2026, Open America, https://openamerica.io/bill/99-HR-3121/.
Bluebook (legal)
H.R. 3121, 99th Cong. (2026), https://openamerica.io/bill/99-HR-3121/.
Markdown link
[H.R. 3121: Pension Plan Reversion Moratorium Act of 1985](https://openamerica.io/bill/99-HR-3121/)
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