PENSION EQUITY TAX ACT OF 1982 HEARING BEFORE THE COMMITTEE ON WAYS AND MEANS NINETY-SEVENTH CONGRESS SECOND SESSION ON H.R. 6410 TO AMEND THE INTERNAL REVENUE CODE OF 1954 TO PROVIDE 97-916 O JUNE 10, 1982 Serial 97-65 Printed for the use of the Committee on Ways and Means U.S. GOVERNMENT PRINTING OFFICE WASHINGTON: 1982 29 405ST 10/97 53-005-00 GBC COMMITTEE ON WAYS AND MEANS DAN ROSTENKOWSKI, Illinois, Chairman SAM M. GIBBONS, Florida J. J. PICKLE, Texas CHARLES B. RANGEL, New York RICHARD A. GEPHARDT, Missouri DON J. PEASE, Ohio KENT HANCE, Texas ROBERT T. MATSUI, California DON BAILEY, Pennsylvania BERYL ANTHONY, JR., Arkansas BARBER B. CONABLE, JR., New York GUY VANDER JAGT, Michigan JAMES G. MARTIN, North Carolina JOHN H. ROUSSELOT, California JOHN J. SALMON, Chief Counsel JOSEPH K. DOWLEY, Assistant Chief Counsel (II) CONTENTS Page Abbott, Paul H., Jr., National Association of Pension Consultants and Admin- 212 American Association of Retired Persons, James M. Hacking American Bankers Association, Charles A. Moran and Thomas Parfitt. 77 88 Employee Benefit Research Institute, Sylvester J. Schieber. ERISA Industry Committee, Jerry L. Oppenheimer..... 198 Employers Council on Flexible Compensation, Carroll J. Savage. 205 56 Hacking, James M., National Retired Teachers Association and American Association of Retired Persons.. 70 |