I 
111TH CONGRESS 
1ST SESSION H. R. 4126 
To amend the Internal Revenue Code of 1986 to prevent the overstatement 
of benefits payable to non-highly compensated employees under qualified 
plans, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
NOVEMBER 19, 2009 
Mr. DOGGETT (for himself, Mr. STARK, Mr. MCDERMOTT, Mr. LEWIS of 
Georgia, Mr. PASCRELL, Ms. LINDA T. SA´NCHEZ of California, Mr. 
BRALEY of Iowa, Mr. HINCHEY, Mr. MASSA, Ms. SCHAKOWSKY, Mr. 
WELCH, Mr. GENE GREEN of Texas, Mr. DEFAZIO, Mr. MCGOVERN, Mr. 
TIERNEY, Mr. YARMUTH, and Mr. BLUMENAUER) introduced the fol-
lowing bill; which was referred to the Committee on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to prevent 
the overstatement of benefits payable to non-highly com-
pensated employees under qualified plans, and for other 
purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Retirement Fairness 
Act of 2009’’. 
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SEC. 2. TREATMENT OF PART TIME EMPLOYEES IN DETER-
MINING 
MINIMUM 
COVERAGE 
REQUIRE-
MENTS. 
(a) IN GENERAL.—Paragraph (6) of section 410(b) 
of the Internal Revenue Code of 1986 is amended by re-
designating subparagraph (G) as subparagraph (H) and 
by inserting after subparagraph (F) the following new 
subparagraph: 
‘‘(G) PART TIME AND LESS THAN FULL 
YEAR
EMPLOYEES.—For purposes of deter-
mining a number of employees under this sub-
section, in the case of an employee who has not 
completed 2,080 hours of service for the year 
and is not a highly compensated employee, such 
employee shall be counted as a fraction— 
‘‘(i) the numerator of which is an 
amount equal to the number of hours of 
service of the employee during the year, 
over 
‘‘(ii) 2,080.’’. 
(b) EFFECTIVE DATE.—The amendments made by 
this section shall apply to plan years beginning after the 
date of the enactment of this Act. 
SEC. 3. MODIFICATION OF RULES RELATING TO NON-
DISCRIMINATION REQUIREMENTS. 
(a) IN GENERAL.— 
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requirements of paragraph (4) based on bene-
fits, rather than only based on contributions. 
Any such regulations shall provide that, in all 
such circumstances, the allocation formula 
under the defined contribution plan (or the ben-
efit formula in the case of an applicable defined 
benefit plan) must be reasonably designed to 
fund or provide an accumulated benefit for each 
participant, when expressed as an annual ben-
efit commencing at normal retirement age, that 
as of any date would not be less than the accu-
mulated benefit of any similarly situated young-
er participant when so expressed.’’. 
(b) EFFECTIVE DATE.—The amendments made by 
this section shall apply to plan years beginning after the 
date of the enactment of this Act. 
Æ 
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