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![handle is hein.tera/pnsrfm0016 and id is 1 raw text is: 106TH CONGRESS J REPT. 106-331
1st Session j HOUSE OF REPRESENTATIVES I Part 1
COMPREHENSIVE RETIREMENT SECURITY AND PENSION
REFORM ACT
SEPTEMBER 24, 1999.-Ordered to be printed
Mr. GOODLING, from the Committee on Education and the
Workforce, submitted the following
REPORT
together with
ADDITIONAL VIEWS
[To accompany H.R. 1102]
[Including cost estimate of the Congressional Budget Office]
The Committee on Education and the Workforce, to whom was
referred the bill (H.R. 1102) to provide for pension reform, and for
other purposes, having considered the same, report favorably there-
on with an amendment and recommend that the bill as amended
do pass.
The amendment is as follows:
Strike out all after the enacting clause and insert in lieu thereof
the following:
SECTION 1. SHORT TITLE; AMENDMENT OF 1986 CODE; TABLE OF CONTENTS.
(a) SHORT TITLE.-This Act may be cited as the Comprehensive Retirement Secu-
rity and Pension Reform Act.
(b) AMENDMENT OF 1986 CODE.-Except as otherwise expressly provided, when-
ever in this Act an amendment or repeal is expressed in terms of an amendment
to, or repeal of, a section or other provision, the reference shall be considered to be
made to a section or other provision of the Internal Revenue Code of 1986.
(c) TABLE OF CONTENTS.-The table of contents for this Act is as follows:
Sec. 1. Short title; amendment of 1986 Code; table of contents.
TITLE I-EXPANDING COVERAGE
Sec. 101. Restoration of limits formerly in effect.
Sec. 102. Plan loans for subchapter S owners, partners, and sole proprietors.
Sec. 103. Salary reduction only simple plans.
Sec. 104. Modification of top-heavy rules.
Sec. 105. Elective deferrals not taken into account for purposes of limits.
Sec. 106. Repeal of coordination requirements for deferred compensation plans of State and local governments
and tax-exempt organizations.
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