Sec. 1. Short title; table of contents
137 words·~1 min read·
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This Act may be cited as the . Cooperative and Small Employer Charity Pension Flexibility Act The table of contents of this Act is as follows: Sec. 1. Short title; table of contents. Sec. 2. Congressional findings and declarations of policy. Sec. 3. Effective date. TITLE I—Amendments to Employee Retirement Income Security Act of 1974 and other provisions 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. TITLE II—Amendments to Internal Revenue Code of 1986 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.