There is one summary for this bill. Bill summaries are authored by CRS.

Shown Here:
Introduced in House (01/04/2013)

Amends the Internal Revenue Code to permit the treatment of certain employer contributions made to public retirement plans as picked up by an employing unit regardless of whether the participating employee is allowed to make an irrevocable election between the application of two alternative benefit formulas involving the same or different levels of employee contributions.