There is one summary. Bill summaries are authored by CRS.

Shown Here:
Introduced in House (06/10/1980)

Amends the Internal Revenue Code to provide that deferred compensation plans shall not be deemed as not satisfying minimum vesting standards even if there is a reasonable likelihood that the accrual of benefits or forfeitures under such plans will tend to discriminate in favor of employees who are officers, shareholders, or highly compensated.