Sec. 301. Study of application of spousal consent rules to defined contribution plans
144 words·~1 min read·
/bill/113/hr/2117/ih/section-301A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The Government Accountability Office shall conduct a study of the feasibility and desirability of extending the application of the requirements of section 205 of the Employee Retirement Income Security Act of 1974 and sections 401(a)(11) and 417 of the Internal Revenue Code of 1986 (relating to spousal consent requirements) to defined contribution plans to which such requirements do not apply. Such study shall include consideration of any modifications of such requirements that are necessary to apply such requirements to such plans.
Not later than 1 year after the date of the enactment of this Act, the Government Accountability Office shall report the results of the study, together with any recommendations for legislative changes, to the Committees on Finance and Health, Education, Labor, and Pensions of the Senate and the Committees on Ways and Means and Education and the Workforce of the House of Representatives.