I 

113TH CONGRESS 

2D SESSION H. R. 5792 

To establish a special rule for determining normal retirement age for certain 

existing defined benefit plans. 

IN THE HOUSE OF REPRESENTATIVES 

DECEMBER 4, 2014 

Mr. KIND (for himself, Mr. NEAL, and Mr. GERLACH) introduced the following bill; which was referred to the Committee on Education and the 

Workforce, and in addition to the Committee on Ways and Means, for 

a period to be subsequently determined by the Speaker, in each case for 

consideration of such provisions as fall within the jurisdiction of the committee concerned 

A BILL 

To establish a special rule for determining normal retirement 

age for certain existing defined benefit plans. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. CLARIFICATION OF THE NORMAL RETIREMENT 

4 AGE. 

5 (a) AMENDMENTS TO ERISA.—Section 204 of the 

6 Employee Retirement Income Security Act of 1974 is 

7 amended by redesignating subsection (k) as subsection (l) 


SSpencer on DSK4SPTVN1PROD with BILLS
2 

•HR 5792 IH

1 and by inserting after subsection (j) the following new sub2 section: 

3 ‘‘(k) SPECIAL RULE FOR DETERMINING NORMAL

4 RETIREMENT AGE FOR CERTAIN EXISTING DEFINED

5 BENEFIT PLANS.— 

6 ‘‘(1) IN GENERAL.—For purposes of section 

7 3(24), an applicable plan shall not be treated as fail8 ing to meet any requirement of this title, or as fail9 ing to have a uniform normal retirement age for 

10 purposes of this title, solely because the plan has 

11 adopted the normal retirement age described in 

12 paragraph (2). 

13 ‘‘(2) APPLICABLE PLAN.—For purposes of this 

14 subsection— 

15 ‘‘(A) IN GENERAL.—The term ‘applicable 

16 plan’ means a defined benefit plan that, on or 

17 before the date of the introduction of this sub18 section, has adopted a normal retirement age 

19 which is the earlier of— 

20 ‘‘(i) an age otherwise permitted under 

21 section 3(24), or 

22 ‘‘(ii) the age at which a participant 

23 completes the number of years (not less 

24 than 30 years) of benefit accrual service 

25 specified by the plan. 


SSpencer on DSK4SPTVN1PROD with BILLS
3 

•HR 5792 IH

1 A plan shall not fail to be treated as an applica2 ble plan solely because, as of such date, the 

3 normal retirement age described in the pre4 ceding sentence only applied to certain partici5 pants or to certain employers participating in 

6 the plan. 

7 ‘‘(B) EXPANDED APPLICATION.—Subject 

8 to subparagraph (C), if, after the date de9 scribed in subparagraph (A), an applicable plan 

10 expands the application of the normal retire11 ment age described in subparagraph (A) to ad12 ditional participants or participating employers, 

13 such plan shall be treated as an applicable plan 

14 also with respect to such participants or partici15 pating employers. 

16 ‘‘(C) LIMITATION ON EXPANDED APPLICA17 TION.—A defined benefit plan shall be an appli18 cable plan only with respect to an individual 

19 who— 

20 ‘‘(i) is a participant in the plan on or 

21 before January 1, 2017, or 

22 ‘‘(ii) is an employee at any time on or 

23 before January 1, 2017 of any employer 

24 participating in the plan, and who becomes 


SSpencer on DSK4SPTVN1PROD with BILLS
4 

•HR 5792 IH

1 a participant in such plan after such 

2 date.’’. 

3 (b) AMENDMENT TO 1986 CODE.—Section 411 of the 

4 Internal Revenue Code of 1986 is amended by adding at 

5 the end the following new subsection: 

6 ‘‘(f) SPECIAL RULE FOR DETERMINING NORMAL RE7 TIREMENT AGE FOR CERTAIN EXISTING DEFINED BEN8 EFIT PLANS.— 

9 ‘‘(1) IN GENERAL.—For purposes of subsection 

10 (a)(8), an applicable plan shall not be treated as 

11 failing to meet any requirement of this subchapter, 

12 or as failing to have a uniform normal retirement 

13 age for purposes of this subchapter, solely because 

14 the plan has adopted the normal retirement age de15 scribed in paragraph (2). 

16 ‘‘(2) APPLICABLE PLAN.—For purposes of this 

17 subsection— 

18 ‘‘(A) IN GENERAL.—The term ‘applicable 

19 plan’ means a defined benefit plan that, on or 

20 before the date of the introduction of this sub21 section, has adopted a normal retirement age 

22 which is the earlier of— 

23 ‘‘(i) an age otherwise permitted under 

24 subsection (a)(8), or 


SSpencer on DSK4SPTVN1PROD with BILLS
5 

•HR 5792 IH

1 ‘‘(ii) the age at which a participant 

2 completes the number of years (not less 

3 than 30 years) of benefit accrual service 

4 specified by the plan. 

5 A plan shall not fail to be treated as an applica6 ble plan solely because, as of such date, the 

7 normal retirement age described in the pre8 ceding sentence only applied to certain partici9 pants or to certain employers participating in 

10 the plan. 

11 ‘‘(B) EXPANDED APPLICATION.—Subject 

12 to subparagraph (C), if, after the date de13 scribed in subparagraph (A), an applicable plan 

14 expands the application of the normal retire15 ment age described in subparagraph (A) to ad16 ditional participants or participating employers, 

17 such plan shall be treated as an applicable plan 

18 also with respect to such participants or partici19 pating employers. 

20 ‘‘(C) LIMITATION ON EXPANDED APPLICA21 TION.—A defined benefit plan shall be an appli22 cable plan only with respect to an individual 

23 who— 

24 ‘‘(i) is a participant in the plan on or 

25 before January 1, 2017, or 


SSpencer on DSK4SPTVN1PROD with BILLS
6 

•HR 5792 IH

1 ‘‘(ii) is an employee at any time on or 

2 before January 1, 2017, of any employer 

3 participating in the plan, and who becomes 

4 a participant in such plan after such 

5 date.’’. 

6 (c) EFFECTIVE DATE.—The amendments made by 

7 this section shall apply to all periods before, on, and after 

8 the date of enactment of this Act. 

Æ 


SSpencer on DSK4SPTVN1PROD with BILLS