http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
Reviews H.R. 3108, the Pension Funding Equity Act, proposed to change funding requirements for defined benefit pension plans under the Internal Revenue Code and the Employee Retirement Income Security Act, including changes to the interest rate used to calculate the present value of pension plan liabilities, a temporary reduction in the amount of additional plan contributions required to be made by sponsors of underfunded plans, and changes to the schedule for amortizing investment losses incurred by multiemployer plans.
Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Nov. 2010). Reuse except for individual research requires license from ProQuest, LLC.
Library of Congress. Congressional Research Service.