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| Text: Pension Benefits Protection Act (S. 1304) (PDF) U.S. Senate via the ERISA Industry Committee  [Official Guidance] July 7, 2005 14 pages. Excerpt: To amend the Employee Retirement Income Security Act of 1974 and the Internal Revenue Code of 1986 to protect pension benefits of employees in defined benefit plans and to direct the Secretary of the Treasury to enforce the age discrimination requirements of the Internal Revenue Code of 1986. |
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