http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
Provides background and analysis of new type of retirement plan (passed under P.L. 104-188), called a "SIMPLE" retirement account. Designed to close a gap in pension coverage, "SIMPLE" plans allow small firms to sponsor a type of retirement plan that is exempt from a number of rules that previously had made pension administrative costs prohibitively high.
Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed July 2010). Reuse except for individual research requires license from ProQuest, LLC.
Pension Reform: SIMPLE Plans for Small Employers
Library of Congress. Congressional Research Service.