Older Workers Pension Protection Act of 1999

[AI summary unavailable — showing source text] Older Workers Pension Protection Act of 1999 - Amends the Internal Revenue Code and the Employee Retirement Income Security Act of 1974 (ERISA) to require notice with respect to any large defined employee benefit plan adoption of plan amendments that may reduce future accruals to a specified extent. Provides an election opportunity to continue benefit accruals, without regard to such plan amendments, under the former defined benefit plan instead of under a cash benefit plan.…