There is one summary for H.R.14210. Bill summaries are authored by CRS.

Shown Here:
Introduced in House (09/29/1978)

Amends the Internal Revenue Code to exclude from the gross estate of an individual the value of an annuity under a qualified State judicial plan or any benefits payable thereunder. Defines "qualified State judicial plan" as a compulsory defined benefit plan for the exclusive benefit of elected judges or their beneficiaries.

Provides that the designation of a beneficiary under a State judicial plan shall not be considered a transfer of property for purposes of the gift tax.