(a)The Joint Pension, Profit-Sharing, and Employee Stock Ownership Plan Task Force shall, within 24 months after September 2, 1974, make a full study and review of—
(1)the effect of the requirements of section
411 of title
26 and of section
1053 of this title to determine the extent of discrimination, if any, among employees in various age groups resulting from the application of such requirements;
(2)means of providing for the portability of pension rights among different pension plans;
(3)the appropriate treatment under subchapter III of this chapter (relating to termination insurance) of plans established and maintained by small employers;
(4)the broadening of stock ownership, particularly with regard to employee stock ownership plans (as defined in section
4975(e)(7) of title
26 and section
1107(d)(6) of this title) and all other alternative methods for broadening stock ownership to the American labor force and others;
(5)the effects and desirability of the Federal preemption of State and local law with respect to matters relating to pension and similar plans; and
(6)such other matter as any of the committees referred to in section
1221 of this title may refer to it.
(b)The Joint Pension, Profit-Sharing, and Employee Stock Ownership Plan Task Force shall report the results of its study and review to each of the committees referred to in section
1221 of this title.
1989—Subsec. (a)(1), (4). Pub. L. 101–239substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”, which for purposes of codification was translated as “title 26” thus requiring no change in text.
1976—Subsec. (a). Pub. L. 94–455, § 803(i)(1), (2)(A)(iii), substituted “Joint Pension, Profit-Sharing, and Employee Stock Ownership Plan Task Force” for “Joint Pension Task Force” in provision preceding par. (1), redesignated pars. (4) and (5) as (5) and (6), respectively, and added par. (4).
Subsec. (b). Pub. L. 94–455, § 803(i)(2)(A)(iii), substituted “Joint Pension, Profit-Sharing, and Employee Stock Ownership Plan Task Force” for “Joint Pension Task Force”.
Effective Date of 1989 Amendment
Amendment by Pub. L. 101–239effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 7891(f) ofPub. L. 101–239, set out as a note under section
1002 of this title.
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