Federal (United States) · Session law
Pub. L. 113-97 — To amend the Employee Retirement Income Security Act of 1974 and the Internal Revenue Code of 1986 to provide for cooperative and small employer charity pension plans.
8 sections
8 sections
- Pub. L. 113-97, tit. I, sec. 101DEFINITION OF COOPERATIVE AND SMALL EMPLOYER CHARITY PENSION PLANS.Enacted
- Pub. L. 113-97, tit. I, sec. 102FUNDING RULES APPLICABLE TO COOPERATIVE AND SMALL EMPLOYER CHARITY PENSION PLANS.Enacted
- Pub. L. 113-97, tit. I, sec. 103ELECTIONS.Enacted
- Pub. L. 113-97, tit. I, sec. 104TRANSPARENCY.Enacted
- Pub. L. 113-97, tit. I, sec. 105SPONSOR EDUCATION AND ASSISTANCE.Enacted
- Pub. L. 113-97, tit. II, sec. 201DEFINITION OF COOPERATIVE AND SMALL EMPLOYER CHARITY PENSION PLANS.Enacted
- Pub. L. 113-97, tit. II, sec. 202FUNDING RULES APPLICABLE TO COOPERATIVE AND SMALL EMPLOYER CHARITY PENSION PLANS.Enacted
- Pub. L. 113-97, tit. II, sec. 203ELECTION NOT TO BE TREATED AS A CSEC PLAN.Enacted