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Bill > HR1993


US HR1993

US HR1993
Providing Retirement Security to Workers in Small Businesses, Cooperatives, and Service Organizations Act of 2019


summary

Introduced
03/29/2019
In Committee
03/29/2019
Crossed Over
Passed
Dead
12/31/2020

Introduced Session

116th Congress

Bill Summary

To amend the Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974 to modify the rules relating to multiple employer plans and pooled employer plans and to modify PBGC premiums for CSEC plans. This bill modifies requirements for (1) multiple employer retirement plans and pooled employer retirement plans (established to provide benefits to the employees of two or more employers), and (2) Pension Benefit Guarantee Corporation (PBGC) premiums for Cooperative and Small Employer Charity (CSEC) plans.

AI Summary

This bill modifies requirements for (1) multiple employer retirement plans and pooled employer retirement plans (established to provide benefits to the employees of two or more employers), and (2) Pension Benefit Guarantee Corporation (PBGC) premiums for Cooperative and Small Employer Charity (CSEC) plans. Specifically, it provides that a multiple employer plan will not be treated as failing to meet certain qualification requirements merely because one or more participating employers fail to take required actions, as long as the plan terms include certain protections. It also allows pooled employer plans to be treated as a single plan, regardless of whether the participating employers have a common interest. The bill also adjusts PBGC flat-rate and variable-rate premiums for CSEC plans.

Committee Categories

Education

Sponsors (2)

Last Action

Referred to the Committee on Education and Labor, and in addition to the Committee on Ways and Means, 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. (on 03/29/2019)

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