{
  "id": "RS20629",
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      "id": 102812,
      "date": "2003-01-28",
      "retrieved": "2016-05-24T19:59:19.860941",
      "title": "Pension Reform: The Economic Growth and Tax Relief Reconciliation Act of 2001",
      "summary": "On June 7, 2001 the President signed into law the  Economic Growth and Tax Relief\nReconciliation Act of 2001  (EGTRRA,  P.L. 107-16 ). Title VI of this law deals with pension\nplans\nand retirement savings accounts.  P.L. 107-16  increases the maximum annual\ncontribution to an individual retirement account (IRA) from $2,000 per individual to $5,000. It also\nincreases the annual contribution limits on Section 401(k) plans, Section 403(b) annuities, and\nSection 457 deferred compensation plans for employees of state and local governments. Other\nmeasures are intended to encourage employers to offer pensions, increase participation by eligible\nemployees, raise limits on benefits, improve asset portability, strengthen legal protections for plan\nparticipants, and reduce regulatory burdens on plan sponsors. The provisions of the law\nthat reduce federal tax revenue are scheduled to sunset after 10 years.",
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    {
      "source": "University of North Texas Libraries Government Documents Department",
      "sourceLink": "https://digital.library.unt.edu/ark:/67531/metacrs3299/",
      "id": "RS20629 2002-06-18",
      "date": "2002-06-18",
      "retrieved": "2005-06-12T01:03:53",
      "title": "Pension Reform: The Economic Growth and Tax Relief Reconciliation Act of 2001",
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      "type": "CRS Report",
      "typeId": "REPORT",
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      "topics": [
        {
          "source": "LIV",
          "id": "Pensions",
          "name": "Pensions"
        },
        {
          "source": "LIV",
          "id": "Individual retirement accounts - Law and legislation",
          "name": "Individual retirement accounts - Law and legislation"
        },
        {
          "source": "LIV",
          "id": "Pension funds - Law and legislation",
          "name": "Pension funds - Law and legislation"
        },
        {
          "source": "LIV",
          "id": "Taxation",
          "name": "Taxation"
        }
      ]
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}