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Joint Committee on Taxation Issues Report on Proposed Changes to HR 2488 (the Financial Freedom Act of 1999) (PDF)
Joint Committee on Taxation [JCT], U.S. CongressLink to more items from this source
July 21, 1999

"A new provision would be added to Title XII -- Provisions Relating to Pensions -- to provide that the 100 percent of compensation limitation does not apply to multiemployer defined benefit pension plans. The modification would be effective with respect to years beginning after December 31, 2000."

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