Actions for Pension plan simplification : hearing before the Subcommittee on Private Pension Plans and Employee Fringe Benefits of the Committee on Finance, United States Senate, Ninety-fifth Congress, second Session, on S. 3140, a bill to amend the internal revenue code of 1954 to provide for the treatment of defined contribution retirement plans funded exclusively by employer IRA contributions, S. 3193, a bill to amend the internal revenue code of 1954 and the employee retirement income security act of 1974 to simplify paperwork requirements and streamline enforcement, June 27, 1978
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