Summary: S.838 — 113th Congress (2013-2014)All Information (Except Text)

There is one summary for S.838. Bill summaries are authored by CRS.

Shown Here:
Introduced in Senate (04/25/2013)

Vested Employee Pension Benefit Protection Act - Amends the Internal Revenue Code to allow employees in the building and construction industry to make distributions from their tax-exempt employer pension plans at age 55 if they are not separated from service at the time of such distributions and were participants in such plan on or before April 30, 2013.