Pub. L. 113-97
Pub. L. 113-97 - Cooperative and Small Employer Charity Pension Flexibility Act
- Pub. L. 113-97 - Cooperative and Small Employer Charity Pension Flexibility Act
- 113th Congress
- SECTION 1. SHORT TITLE; TABLE OF CONTENTS.
- SEC. 2. CONGRESSIONAL FINDINGS AND DECLARATIONS OF POLICY.
- SEC. 3. EFFECTIVE DATE.
- SEC. 101. DEFINITION OF COOPERATIVE AND SMALL EMPLOYER CHARITY PENSION PLANS.
- SEC. 102. FUNDING RULES APPLICABLE TO COOPERATIVE AND SMALL EMPLOYER CHARITY PENSION PLANS.
- SEC. 103. ELECTIONS.
- SEC. 104. TRANSPARENCY.
- SEC. 105. SPONSOR EDUCATION AND ASSISTANCE.
- SEC. 201. DEFINITION OF COOPERATIVE AND SMALL EMPLOYER CHARITY PENSION PLANS.
- SEC. 202. FUNDING RULES APPLICABLE TO COOPERATIVE AND SMALL EMPLOYER CHARITY PENSION PLANS.
- SEC. 203. ELECTION NOT TO BE TREATED AS A CSEC PLAN.
- Legislative History
- LEGISLATIVE HISTORY—H.R. 4275 (S. 1302):
- CONGRESSIONAL RECORD, Vol. 160 (2014):