SMART Savings Act of 2026
The bill broadens what counts as a “plan” for prohibited transactions and relaxes certain prohibitions for tax-exempt 401(a)/403(a) plans.
The bill broadens what counts as a “plan” for prohibited transactions and relaxes certain prohibitions for tax-exempt 401(a)/403(a) plans.
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Bill text & amendments
The official bill text and any amendments will be posted here once available.