< Back to H.R. 3684 (103rd Congress, 1993–1994)

Text of To amend the Internal Revenue Code of 1986 to modify the pension plan rules applicable to State judicial retirement plans.

...judicial retirement plans.

This bill was introduced on November 22, 1993, in a previous session of Congress, but was not enacted. The text of the bill below is as of Nov 22, 1993 (Introduced).

Source: GPO

HR 3684 IH

103d CONGRESS

1st Session

H. R. 3684

To amend the Internal Revenue Code of 1986 to modify the pension plan rules applicable to State judicial retirement plans.

IN THE HOUSE OF REPRESENTATIVES

November 22, 1993

Mr. PICKLE (for himself and Mr. ARCHER) introduced the following bill; which was referred to the Committee on Ways and Means


A BILL

To amend the Internal Revenue Code of 1986 to modify the pension plan rules applicable to State judicial retirement plans.

    Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. MODIFICATIONS RELATING TO STATE JUDICIAL RETIREMENT PLANS.

    (a) NONDISCRIMINATION REQUIREMENTS- Paragraph (5) of section 401(a) of the Internal Revenue Code of 1986 (relating to qualified pension, profit-sharing, and stock bonus plans) is amended by adding at the end the following new subparagraph:

        ‘(F) STATE JUDICIAL RETIREMENT PLANS- A State judicial retirement plan (as defined in section 414(u)) shall not be considered discriminatory within the meaning of paragraph (4).’

    (b) ADDITIONAL PARTICIPATION REQUIREMENTS- Paragraph (26) of section 401(a) of such Code is amended by redesignating subparagraphs (H) and (I) as subparagraphs (I) and (J), respectively, and by inserting after subparagraph (G) the following new subparagraph:

        ‘(H) This paragraph shall not apply to any State judicial retirement plan (as defined in section 414(u)).’

    (c) APPLICATION OF MINIMUM PARTICIPATION STANDARDS-

      (1) Subsection (c) of section 410 of such Code (relating to minimum participation standards) is amended by adding at the end the following new paragraph:

      ‘(3) A State judicial retirement plan (as defined in section 414(u)) shall be treated as meeting the requirements of this section for purposes of section 401(a).’

      (2) Paragraph (1) of section 410(c) of such Code is amended by striking ‘paragraph (2)’ in the material preceding subparagraph (A) and inserting ‘paragraphs (2) and (3)’.

      (3) Paragraph (2) of section 410(c) of such Code is amended by striking ‘A plan’ and inserting ‘Except as provided in paragraph (3), a plan’.

    (d) STATE JUDICIAL RETIREMENT PLAN DEFINED- Section 414 of such Code is amended by adding at the end the following new subsection:

    ‘(u) STATE JUDICIAL RETIREMENT PLAN- For purposes of sections 401 and 410, the term ‘State judicial retirement plan’ means a plan (or any portion of a plan) established and maintained for its employees by the government of any State or any political subdivision thereof, or by any agency or instrumentality of the foregoing, and which provides for participation, coverage, contributions, or benefits which are primarily for, by, or on behalf of judges or justices appointed or elected in accordance with the constitution and laws of such State, political subdivision, or agency or instrumentality.’

    (e) EFFECTIVE DATE-

      (1) IN GENERAL- The amendments made by this section shall apply to taxable years beginning on or after the date of the enactment of this Act.

      (2) TREATMENT FOR YEARS BEGINNING BEFORE DATE OF ENACTMENT- In the case of a State judicial retirement plan (as defined in section 414(u) of the Internal Revenue Code of 1986), such plan shall be treated as satisfying the requirements of sections 401(a)(4), 401(a)(26), and 410 of such Code for all taxable years beginning before the date of the enactment of this Act.