Retirement Account Portability Improvement Act of 2003
Last action on Mar 3, 2003Referred to the Subcommittee on Employer-Employee Relations.
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Summary
Retirement Account Portability Improvement Act of 2003 - Amends the Internal Revenue Code to increase portability among retirement plans by, among other things: (1) increasing rollover opportunities; (2) providing for faster vesting of employer nonelective contributions; and (3) elimination of the higher penalty on certain SIMPLE distributions.
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