Summary: H.R.4508 — 101st Congress (1989-1990)All Information (Except Text)

There is one summary for H.R.4508. Bill summaries are authored by CRS.

Shown Here:
Introduced in House (04/04/1990)

Amends the Internal Revenue Code to revise the definitions of highly compensated employee and compensation for pension plan purposes.

Delays requirements of employer reporting on the number of highly compensated employees under a fringe benefit plan. Requires the Secretary of the Treasury to study the burden of such reporting requirements.