{"database": "openregs", "table": "legislation", "rows": [["105-s-2635", 105, "s", 2635, "21st Century Retirement Savings Act", "Labor and Employment", "1998-10-14", "1998-10-14", "Read twice and referred to the Committee on Finance.", "Senate", "Sen. Gregg, Judd [R-NH]", "NH", "R", "G000445", 1, "TABLE OF CONTENTS:      Title I:  New Employer Pension Plans Must Be 401(k) Plans and           Not 403(b) or 457 Plans      Title II:  Safe Annuities and Trusts      Title III:  Enhanced Portability of Retirement Plans      Title IV:  Credit for Pension Plan Startup Costs of Small           Employers      Title V:  Miscellaneous Improvements to Pension Plans 21st Century Retirement Savings Act - Title I:  New Employer Pension Plans Must Be 401(k) Plans and Not 403(b) or 457 Plans - Amends the Internal Revenue Code to require new State and local government and tax-exempt organization pension plans to be 401(k) plans. Title II:  Safe Annuities and Trusts - Requires employers to establish SAFE annuities (a defined individual retirement annuity). Title III:  Enhanced Portability of Retirement Plans - Permits specified rollovers.  Makes other revisions concerning portability. Title IV:  Credit for Pension Plan Startup Costs of Small Employers - Establishes a small employer pension plan cost startup credit. Title V:  Miscellaneous Improvements to Pension Plans - Permits IRA \"catch-up\" contributions. Repeals the 25 percent limitation on defined contribution plans. Provides for faster vesting of employer matching contributions. Revises provisions concerning:  (1) pension benefit statements; and (2) assignment and alienation. Sets penalties for pension plans failing to meet requirements.", "2025-08-21T16:14:47Z", null]], "columns": ["bill_id", "congress", "bill_type", "bill_number", "title", "policy_area", "introduced_date", "latest_action_date", "latest_action_text", "origin_chamber", "sponsor_name", "sponsor_state", "sponsor_party", "sponsor_bioguide_id", "cosponsor_count", "summary_text", "update_date", "url"], "primary_keys": ["bill_id"], "primary_key_values": ["105-s-2635"], "units": {}, "query_ms": 0.5917010130360723, "source": "Federal Register API & Regulations.gov API", "source_url": "https://www.federalregister.gov/developers/api/v1", "license": "Public Domain (U.S. Government data)", "license_url": "https://www.regulations.gov/faq"}