Comprehensive Retirement Security and Pension Reform Act of 2000

[AI summary unavailable — showing source text] Comprehensive Retirement Security and Pension Reform Act of 2000 - Amends the Internal Revenue Code (the Code) with respect to pensions. Title I: Individual Retirement Account Provisions - Amends the Code to increase the annual dollar Individual Retirement Account (IRA) contribution limit from $2,000 to $3,000 in 2001, $4,000 in 2002, and $5,000 in 2003, with indexing thereafter. Provides, for individuals age 50 and older, that such limit shall be $5,000 beginning in 2001, with indexing after 2003. Title II: Expanding Coverage - Provides for increases in amounts of benefit and contribution limits. Sets indexes for inflation in various increments on such increased limits. (Sec. 202) Revises requirements relating to plan loans for subchapter S owners, partners, and sole proprietors. (Sec. 203) Revises specified top-heavy rules. Repeals family aggregation rules. Revises the definition of key employee. Provides that, at the election of the employer, any employee elective contribution to a plan shall not be taken into account for purposes of determining: (1) whether a plan is a top-heavy plan (or whether any aggregation group which includes such plan is a top-heavy group); or (2) compen…