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Small Business Job Protection Act of 1996
Table of Contents
(Benefits-Related Provisions Only)
[Congressional Record: August 1, 1996 (House)]
[Page H9568]
From the Congressional Record Online via GPO Access [wais.access.gpo.gov]
CONFERENCE REPORT ON H.R. 3448, SMALL BUSINESS JOB PROTECTION ACT OF 1996
Introduction
Sec. 1. Short title; table of contents.
TITLE I--SMALL BUSINESS AND OTHER TAX PROVISIONS
* * *
Subtitle B--Extension of Certain Expiring Provisions
* * *
Sec. 1202. Employer-provided educational assistance programs.
* * *
Subtitle D--Pension Simplification
Chapter 1--Simplified Distribution Rules
Sec. 1401. Repeal of 5-year income averaging for lump-sum
distributions.
Sec. 1402. Repeal of $5,000 exclusion of employees' death
benefits.
Sec. 1403. Simplified method for taxing annuity distributions
under certain employer plans.
Sec. 1404. Required distributions.
Chapter 2--Increased Access to Retirement Plans
Subchapter A--Simple Savings Plans
Sec. 1421. Establishment of savings incentive match plans for
employees of small employers.
Sec. 1422. Extension of simple plan to 401(k) arrangements.
Subchapter B--Other Provisions
Sec. 1426. Tax-exempt organizations eligible under section
401(k).
Sec. 1427. Homemakers eligible for full IRA deduction.
Chapter 3--Nondiscrimination Provisions
Sec. 1431. Definition of highly compensated employees; repeal
of family aggregation.
Sec. 1432. Modification of additional participation requirements.
Sec. 1433. Nondiscrimination rules for qualified cash or deferred
arrangements and matching contributions.
Sec. 1434. Definition of compensation for section 415 purposes.
Chapter 4--Miscellaneous Provisions
Sec. 1441. Plans covering self-employed individuals.
Sec. 1442. Elimination of special vesting rule for multi-
employer plans.
Sec. 1443. Distributions under rural cooperative plans.
Sec. 1444. Treatment of governmental plans under section 415.
Sec. 1445. Uniform retirement age.
Sec. 1446. Contributions on behalf of disabled employees.
Sec. 1447. Treatment of deferred compensation plans of State
and local governments and tax-exempt organizations.
Sec. 1448. Trust requirement for deferred compensation plans
of State and local governments.
Sec. 1449. Transition rule for computing maximum benefits
under section 415 limitations.
Sec. 1450. Modifications of section 403(b).
Sec. 1451. Special rules relating to joint and survivor
annuity explanations.
Sec. 1452. Repeal of limitation in case of defined benefit
plan and defined contribution plan for same
employee; excess distributions.
Sec. 1453. Tax on prohibited transactions.
Sec. 1454. Treatment of leased employees.
Sec. 1455. Uniform penalty provisions to apply to certain
pension reporting requirements.
Sec. 1456. Retirement benefits of ministers not subject to tax
on net earnings from self-employment.
Sec. 1457. Sample language for spousal consent and qualified
domestic relations forms.
Sec. 1458. Treatment of length of service awards to volun-
teers performing fire fighting or prevention
services, emergency medical services, or ambulance
services.
Sec. 1459. Alternative nondiscrimination rules for certain
plans that provide for early participation.
Sec. 1460. Clarification of application of ERISA to insurance
company general accounts.
Sec. 1461. Special rules for chaplains and self-employed
ministers.
Sec. 1462. Definition of highly compensated employee for
pre-ERISA rules for church plans.
Sec. 1463. Rule relating to investment in contract not to
apply to foreign missionaries.
Sec. 1464. Waiver of excise tax on failure to pay liquidity
shortfall.
Sec. 1465. Date for adoption of plan amendments.
* * *
Subtitle F--Revenue Offsets
Part I--General Provisions
* * *
Sec. 1602. Repeal of exclusion for interest on loans used to
acquire employer securities.
* * *
Sec. 1611. Treatment of certain insurance contracts on retired
lives.
Sec. 1612. Treatment of modified guaranteed contracts.
* * *
Sec. 1615. Certain tax benefits denied to individuals failing
to provide taxpayer identification numbers.
* * *
Subtitle G--Technical Corrections
Sec. 1701. Coordination with other subtitles.
Sec. 1702. Amendments related to Revenue Reconciliation Act
of 1990.
Sec. 1703. Amendments related to Revenue Reconciliation Act
of 1993.
Sec. 1704. Miscellaneous provisions.
* * *
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