PlainBillCongress, translated.Legislation. Context. Public interest.Sponsor introductory remarks on measure. (CR E1252-1253)
Congressional Research Service
Version 00 · Introduced in House · Apr 1, 1998
Employee Pension Portability and Accountability Act of 1998 - Amends the Internal Revenue Code, with respect to retirement savings, to: (1) require an employer, upon request from an employee, to withhold retirement savings from wages; (2) provide a credit to eligible small employers for pension plan start-up costs; (3) permit an employer to establish a Secure Money Annuity or Retirement (SMART) Trust (as defined); (4) provide for faster vesting of employer matching contributions under a plan including an accrued benefit derived from such contributions; (5) require spousal pension right-to- know provisions; (6) require one-percent employer contributions under the alternative method of meeting nondiscrimination requirements for 401(k) plans; (7) redefine the term highly compensated employee; and (8) 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.
People & committees
Rep. Neal, Richard E. [D-MA-2] · D–MA
Legislative record
A procedural vote is different from passage. Passage in one chamber does not establish enactment. Explore the glossary.
Sponsor introductory remarks on measure. (CR E1252-1253)
Referred to the Subcommittee on Employer-Employee Relations.
Sponsor introductory remarks on measure. (CR E579-581)
Referred to House Education and the Workforce
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 House Ways and Means
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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