I
105TH CONGRESS
1ST SESSION
H. R. 1784
To amend the Internal Revenue Code of 1986 to modify the pension plan
rules applicable to State judicial retirement plans.
IN THE HOUSE OF REPRESENTATIVES
JUNE 4, 1997
Mr. HYDE introduced the following bill; which was referred to the Committee
on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to modify
the pension plan rules applicable to State judicial retire-
ment plans.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. MODIFICATIONS RELATING TO STATE JUDI-
CIAL RETIREMENT PLANS.
(a) NONDISCRIMINATION
REQUIREMENTS.—Para-
graph (5) of section 401(a) of the Internal Revenue Code
of 1986 (relating to qualified pension, profit-sharing, and
stock bonus plans) is amended by adding at the end the
following new subparagraph:
‘‘(G) 
STATE
JUDICIAL
RETIREMENT
PLANS.—A State judicial retirement plan (as
defined in section 414(v)) shall not be consid-
ered discriminatory within the meaning of para-
graph (4).’’
(b) ADDITIONAL PARTICIPATION REQUIREMENTS.—
Paragraph (26) of section 401(a) of such Code is amended
by redesignating subparagraphs (H) and (I) as subpara-
graphs (I) and (J), respectively, and by inserting after
subparagraph (G) the following new subparagraph:
‘‘(H) This paragraph shall not apply to
any State judicial retirement plan (as defined in
section 414(v)).’’
(c) APPLICATION
OF
MINIMUM
PARTICIPATION
STANDARDS.—
(1) Subsection (c) of section 410 of such Code
(relating to minimum participation standards) is
amended by adding at the end the following new
paragraph:
‘‘(3) A State judicial retirement plan (as de-
fined in section 414(v)) shall be treated as meeting
the requirements of this section for purposes of sec-
tion 401(a).’’
(2) Paragraph (1) of section 410(c) of such
Code is amended by striking ‘‘paragraph (2)’’ in the
material preceding subparagraph (A) and inserting
‘‘paragraphs (2) and (3)’’.
(3) Paragraph (2) of section 410(c) of such
Code is amended by striking ‘‘A plan’’ and inserting
‘‘Except as provided in paragraph (3), a plan’’.
(d) STATE
JUDICIAL
RETIREMENT
PLAN
DE-
FINED.—Section 414 of such Code is amended by adding
at the end the following new subsection:
‘‘(v) STATE JUDICIAL RETIREMENT PLAN.—For
purposes of sections 401 and 410, the term ‘State judicial
retirement plan’ means a plan (or any portion of a plan)
established and maintained for its employees by the gov-
ernment of any State or any political subdivision thereof,
or by any agency or instrumentality of the foregoing, and
which provides for participation, coverage, contributions,
or benefits which are primarily for, by, or on behalf of
judges or justices appointed or elected in accordance with
the constitution and laws of such State, political subdivi-
sion, or agency or instrumentality.’’
(e) EFFECTIVE DATE.—
(1) IN GENERAL.—The amendments made by
this section shall apply to taxable years beginning on
or after the date of the enactment of this Act.
(2) TREATMENT
FOR
YEARS
BEGINNING
BE-
FORE DATE OF ENACTMENT.—In the case of a State
judicial retirement plan (as defined in section 414(v)
of the Internal Revenue Code of 1986), such plan
shall be treated as satisfying the requirements of
sections 401(a)(4), 401(a)(26), and 410 of such
Code for all taxable years beginning before the date
of the enactment of this Act.
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