Summary: H.R.5821 — 101st Congress (1989-1990)All Information (Except Text)

There is one summary for H.R.5821. Bill summaries are authored by CRS.

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Introduced in House (10/12/1990)

Amends the Internal Revenue Code to revise provisions concerning rollovers from qualified employer pension plans. Allows the tax-free rollover of savings into individual retirement accounts. Makes this Act effective for distributions made after December 31, 1986.