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Text: H.R. 2233, Pension Fairness and Full Disclosure Act (PDF)
U.S. House of Representatives via American Benefits Council 
[Official Guidance] May 18, 2005
37 pages. Excerpt: To amend title I of the Employee Retirement Income Security Act of 1974 and the Internal Revenue Code of 1986 to limit the availability of benefits under an employer's nonqualified deferred compensation plans in the event that any of the employer's defined pension plans are subjected to a distress or PBGC termination in connection with bankruptcy reorganization or a conversion to a cash balance plan, to provide appropriate funding restrictions in connection[.]
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