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Guest RPSS
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Did the Economic Growth & Tax Relief Reconciliation Act of 2001 (H.R. 1836) replace the Comprehensive Retirement Security and Pension Reform Act (H.R. 10)?

Posted

It did not "replace" it. EGTRRA took some provisions from HR10 and some from the Senate pension reform bill. Although there were many similar provisions in each, there were many differences.

About one-third of HR10 did not get into EGTRRA due to procedural issues. Only items that were specifically tax-related (in the eyes of the committee) were able to be put into this "tax reconciliation" bill. So, provisions such as reductions in PBGC premiums, easing of separate line of business rules, posting of SAR's electonically, etc. are still out there, unpassed, and are expected to be introduced as a mini-HR10 very soon. Current talk is to try and attach it to the minimum wage bill expected to be introduced later this summer.

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