PlainBillCongress, translated.Legislation. Context. Public interest.Referred to the Subcommittee on Employer-Employee Relations.
Congressional Research Service
Version 00 · Introduced in House · Mar 22, 1999
Employee Pension Portability and Accountability Act of 1999 - Amends the Internal Revenue Code (IRC) and the Employee Retirement Income Security Act of 1974, with respect to retirement savings, to: (1) provide for an exclusion from an employee's gross income of payroll deduction contributions to individual retirement accounts (IRAs); (2) require an employer, upon request from an employee, to withhold retirement savings from wages; (3) provide a credit to eligible small employers for pension plan start-up costs; (4) permit an employer to establish a Secure Money Annuity or Retirement (SMART) Trust (as defined); (5) provide for faster vesting of employer matching contributions under a plan including an accrued benefit derived from such contributions; (6) require spousal pension right-to- know provisions; (7) set forth various nondiscrimination rules for qualified cash or deferred arrangements and matching contributions. (8) require one-percent employer contributions under the alternative method of meeting nondiscrimination requirements for IRC 401(k) plans; (9) redefine the term highly compensated employee; (10) revise multiemployer plan provisions with respect to the special limitation rule, the exemption for survivor and disability benefits, the full funding limitation, valuation, and partial termination rules; (11) allow rollovers from and to IRC section 403(b) plans; (12) set forth requirements relating to rollover contributions from deferred compensation plans of State and local governments; (13) permit specified rollovers and make other revisions concerning portability; (14) exclude from gross income, for certain IRC purposes, amounts involved in a direct trustee-to-trustee transfer to a defined benefit governmental plan, if such transfer is for purchase of service credit under such plan a specified type of repayment; (15) modify requirements for joint and survivor annuities to provide for an alternative joint and 75 percent survivor annuity payable while both the participant and the spouse are alive; (16) treat periods of family and medical leave, under the Family and Medical Leave Act of 1993, as hours of service for purposes of pension participation and vesting.
People & committees
Rep. Neal, Richard E. [D-MA-2] · D–MA
Legislative record
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Referred to the Subcommittee on Employer-Employee Relations.
Referred to the Subcommittee on Oversight.
Referred to the Committee on Ways and Means, and in addition to the Committee on Education and the Workforce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Referred to the Committee on Ways and Means, and in addition to the Committee on Education and the Workforce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Referred to the Committee on Ways and Means, and in addition to the Committee on Education and the Workforce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Sponsor introductory remarks on measure. (CR E505-507)
Introduced in House
Introduced in House
Primary sources
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Source last updated: Mar 23, 2026. Consult Congress.gov for the current record.
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