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The Cooperative and Small Employer Charity Pension Flexibility Act (; ) is a law that allows some charities, schools, and volunteer organizations to remain exempt from pension plan rules under the Employee Retirement Income Security Act of 1974 (ERISA) and the Internal Revenue Code.〔 The act became law during the 113th United States Congress. During the same congress, the Senate considered S. 1302, a bill with same name but different provisions.〔(【引用サイトリンク】url=http://beta.congress.gov/bill/113th/senate-bill/1302 )〕 ==Provisions of the bill== ''This summary is based largely on the summary provided by the Congressional Research Service, a public domain source.''〔(【引用サイトリンク】url=http://beta.congress.gov/bill/113th-congress/house-bill/4275 )〕 The Cooperative and Small Employer Charity Pension Flexibility Act would amend the Employee Retirement Income Security Act of 1974 (ERISA) and the Internal Revenue Code, with respect to cooperative and small employer charity pension plans (CSEC plans), to: (1) define such plans as employee benefit pension plans that are defined benefit plans maintained as of June 25, 2010, by multiple employers, all of whom are tax-exempt charitable organizations; (2) exempt CSEC plans from existing funding standards and allow such plans to establish minimum funding standards and special rules with respect to the valuation of plan assets, required contributions, and liquidity requirements; (3) allow pension plan sponsors to elect out of treatment of their plans as a CSEC plan in plan years beginning after December 31, 2013; and (4) require notices to pension plan participants to include statements that different rules apply to CSEC plans than apply to single-employer plans, that contributions to a plan may have changed due to amendments made by this Act, and that a CSEC Plan is in funding restoration status for the plan year.〔 The bill would require the Participant and Plan Sponsor Advocate established by ERISA to make itself available to assist CSEC plan sponsors and participants.〔 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Cooperative and Small Employer Charity Pension Flexibility Act」の詳細全文を読む スポンサード リンク
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