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Code · BILL · 113th Congress · S. 1979 (Introduced in Senate) — To provide for USA Retirement Funds, to reform the pension system, and for other purposes. · Sec. 1

Sec. 1. Short title; table of contents

293 words·~1 min read·/bill/113/s/1979/is/section-1·

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This Act may be cited as the . USA Retirement Funds Act The table of contents for this Act is as follows: Sec. 1. Short title; table of contents. TITLE I—USA Retirement funds Sec. 101. Automatic USA Retirement Fund arrangements. Sec. 102. Establishment of USA Retirement Funds. Sec. 103. Commission on USA Retirement Funds. Sec. 104. Limitation on employer liability. Sec. 105. Enforcement and fraud prevention. TITLE II—Defined contribution plan reforms Subtitle A—Savings enhancements Sec. 201.
Pooled employer plans. Sec. 202. Pooled employer and multiple employer plan reporting. Subtitle B—Participant Protections Sec. 211. Alternative fiduciary arrangements to protect plan participants. Sec. 212. Rollover protections. Subtitle C—Lifetime income Sec. 221. Lifetime income disclosure. Sec. 222. Lifetime income safe harbor. Sec. 223. Default investment safe harbor clarification. Sec. 224. Administration of joint and survivor annuity requirements. TITLE III—Defined benefit system reforms Subtitle A—Defined benefit pension plan reforms Sec. 301.
Hybrid plans. Sec. 302. Clarification of the normal retirement age. Sec. 303. Moratorium on imposition of shutdown liability. Sec. 304. Alternative funding target attainment percentage determined without regard to reduction for credit balances. Sec. 305. Method for determining changes for quarterly contributions. Sec. 306. Election to discount contributions from final due date. Sec. 307. Simplification of elections and notices. Sec. 308. Improved multiemployer plan disclosure.
Subtitle B—Improvements to the pension insurance program Sec. 311. Modifications of technical changes made by the Pension Protection Act of 2006 to termination liability. Sec. 312. Payment of lump sum distributions in bankruptcy. Sec. 313. Trusteeship clarifications. Sec. 314. Recordkeeping for terminating plans. Sec. 315. Termination date in bankruptcy. TITLE IV—Other systemic reforms Sec. 401. Plan audit quality improvement. Sec. 402. Special rules relating to treatment of qualified domestic relations orders.
Sec. 403. Correction to bonding requirement. Sec. 404. Retaliation protections.
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