S.3700 - Vested Employee Pension Benefit Protection Act

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. view all titles (2)

All Bill Titles

  • Short: Vested Employee Pension Benefit Protection Act as introduced.
  • Official: 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. as introduced.

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Introduced
 
Senate
Passes
 
House
Passes
 
President
Signs
 

 
12/20/12
 
 
 
 
 
 
 

Sponsor

Senator

Claire McCaskill

D-MO

No Co-Sponsors

Official Summary

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 distribution

Official Summary

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 January 1, 2013.

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