,i  #aac? ,,congress  #a/ ,session  ,h4 
,r4 #bgcb  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,july #ah1 #bjac ,mr4 
,burgess introduc$ ! foll[+ bill2 :i* 0 
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to provide = a waiv] (   
m9imum requir$ di/ribution rules        
applicable to p5sion plans = #bjac &    
#bjad4  #a4 ,waiv] ( p5sion plan m9imum 
requir$ di/ribution rules = #bjac &     
#bjad  7a7 ,9 g5]al ,clause 7i7 (       
section #dja7;a77#i77;,h7 ( ! ,int]nal  
,rev5ue ,code ( #aihf 7relat+ to g5]al  
rule = tempor>y waiv] ( m9imum requir$  
di/ribution7 is am5d$ by /rik+ cal5d>   
ye> #bjji & ins]t+ cal5d> ye>s #bjji1   
#bjac1 & #bjad4  7b7 ,con=m+ am5dm5ts   
7#a7 ,clause 7ii7 ( section             
#dja7;a77#i77;,h7 ( su* ,code is am5d$--
  7,a7 9 subclause 7,i7 by /rik+ cal5d> 
ye>s aft] #bjji & ins]t+ cal5d> ye> aft]
 #bjji & be=e #bjac & cal5d> ye>s aft]  
#bjad1 &  7,b7 9 subclause 7,,ii7 by    
/rik+ cal5d> ye> #bjji & ins]t+ cal5d>  

ye>s #bjji1 #bjac1 & #bjad4  7#b7       
,p>agraph 7#d7 ( section #djb7;c7 ( su* 
,code is am5d$--  7,a7 by ins]t+ 1      
#bjac1 or #bjad aft] #bjji ! fir/ place 
x appe>s1 &  7,b7 by /rik+ #bjji !      
second place x appe>s & ins]t+ #bjji1   
#bjac1 or #bjad1 z ! case may be4  7c7  
,effective date  7#a7 ,9 g5]al ,!       
am5dm5ts made by ?is section %all apply 
to cal5d> ye>s beg9n+ aft] ,decemb] #ca1
 #bjab4  7#b7 ,provisions relat+ to plan
 or contract am5dm5ts  7,a7 ,9 g5]al ,if
 ?is p>agraph applies to any p5sion plan
 or contract am5dm5t1 su* p5sion plan or
 contract %all n fail to be treat$ z be+
 op]at$ 9 accordance ) ! t]ms ( ! plan  
dur+ ! p]iod describ$ 9 subp>agraph     
7,b77ii7 solely because ! plan op]ates 9
 accordance ) ?is section4  7,b7        
,am5dm5ts to :i* p>agraph applies  7i7  
,9 g5]al ,?is p>agraph %all apply to any
 am5dm5t to any p5sion plan or annuity  
contract :i*--  7,i7 is made pursuant to
 ! am5dm5ts made by ?is section1 &      
7,,ii7 is made on or be=e ! la/ day ( ! 

fir/ plan ye> beg9n+ on or aft] ,janu>y 
#a1 #bjae4  ,9 ! case ( a gov]nm5tal    
plan1 subclause 7,,ii7 %all be appli$ by
 sub/itut+ #bjaf = #bjae4  7ii7         
,conditions ,?is p>agraph %all n apply  
to any am5dm5t unless dur+ ! p]iod      
beg9n+ on ! effective date ( ! am5dm5t &
 end+ on ,decemb] #ca1 #bjad1 ! plan or 
contract is op]at$ z if su* plan or     
contract am5dm5t 7 9 effect4