Summary: S.1188 — 100th Congress (1987-1988)All Information (Except Text)

There is one summary for S.1188. Bill summaries are authored by CRS.

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Introduced in Senate (05/12/1987)

Amends the Internal Revenue Code to allow a tax-exempt organization all of whose members primarily coach football as full-time employees of four-year colleges or universities to have a pension plan with a qualified cash or deferred arrangement, provided such organization was in existence on September 18, 1986. Requires such a plan to be treated as a multiemployer plan.