,i  #aac? ,,congress  #b;d ,session  ,h4
 ,r4 #chcg  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,janu>y #i1 #bjad,mr4 
,luetkemey] 7= himself1 ,mr4 ,eny>t1    
,mr4 ,rodney ,davis ( ,ill9ois1 & ,mrs4 
,wagn]7 introduc$ ! foll[+ bill2 :i* 0  
ref]r$ to ! ,committee on ,ways &       
,means1 & 9 addition to ! ,committee on 
,education & ! ,work=ce1 = a p]iod to be
 subsequ5tly det]m9$ by ! ,speak]1 9 ea*
 case = consid]ation ( su* provisions z 
fall )9 ! jurisdiction ( ! committee    
conc]n$  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to protect        
employees 9 ! build+ & con/ruction      
indu/ry :o are p>ticipants 9            
multiemploy] plans1 & = o!r purposes4   
#a4 ,%ort title ,?is ,act may be cit$ z 
! ,ve/$ ,employee ,p5sion ,b5efit       
,protection ,act4  #b4 ,m9imum age =    
di/ributions dur+ work+ retirem5t  7a7  
,int]nal ,rev5ue ,code ( #aihf ,p>agraph
 7#cf7 ( section #dja7;a7 ( ! ,int]nal  
,rev5ue ,code ( #aihf is am5d$ to read z
 foll[s3  7#cf7 ,di/ributions dur+ work+

 retirem5t  7,a7 ,9 g5]al ,a tru/ =m+ "p
 ( a p5sion plan %all n be treat$ z     
fail+ to con/itute a qualifi$ tru/ "u   
?is section solely because ! plan       
provides t a di/ribution may be made f  
su* tru/ to an employee :o has atta9$   
age #fb & :o is n sep>at$ f employm5t at
 ! "t ( su* di/ribution4  7,b7 ,c]ta9   
employees 9 ! build+ & con/ruction      
indu/ry  7i7 ,9 g5]al ,9 ord] to all[ = 
unique conditions ( employm5t 9 ! build+
 & con/ruction indu/ry1 subp>agraph 7,a7
 %all be appli$ by sub/itut+ age #ee =  
age #fb 9 ! case ( a multiemploy] plan  
describ$ 9 section #dbjc7;b77#a77;,b77i7
 ( ! ,employee ,retirem5t ,income       
,security ,act ( #aigd1 ) respect to    
individuals :o 7 p>ticipants 9 su* plan 
on or be=e ,april #cj1 #bjac1 if-- 7,i7 
! tru/ to :i* subp>agraph 7,a7 applies 0
 9 exi/5ce be=e ,janu>y #a1 #aigj1      
7,,ii7 be=e ,decemb] #ca1 #bjaa1 at a "t
 :5 ! plan provid$ t di/ributions may be
 made to an employee :o has atta9$ age  
#ee & :o is n sep>at$ f employm5t at !  

"t ( su* di/ribution1 ! plan receiv$ at 
lea/ #a writt5 det]m9ation f ! ,int]nal 
,rev5ue ,s]vice t ! tru/ to :i*         
subp>agraph 7,a7 applies con/itut$ a    
qualifi$ tru/ "u ?is section1 &  7,,iii7
 ! plan provides t ! b5efit accru$ on   
acc\nt ( s]vice p]=m$ aft] di/ributions 
beg9 "u subp>agraph 7,a7 7z modifi$ by  
subp>agraph 7,b7 )\t reg>d to ?is       
subclause7 %all be treat$ & paid z a    
p5sion sep>ate f ! p5sion e>n$ be=e su* 
di/ributions beg91 & t paym5t ( su*     
sep>ate b5efit %all n comm5ce until !   
employee atta9s ! plan's normal         
retirem5t age4  7ii7 ,susp5sion (       
paym5ts if plan 9 endang]$ or critical  
/atus ,clause 7i7 %all n apply to a     
multiemploy] plan dur+ ! p]iod = :i* !  
multiemploy] plan is 9 endang]$ or      
critical /atus 7z def9$ "u section #dcb7
 beg9n+ aft] ! fir/ ye> ! plan is 9 ei!r
 ( su* /atuses & end+ ) ! fir/ plan ye> 
= :i* ! plan is n 9 ei!r ( su* /atuses4 
4  7b7 ,employee ,retirem5t ,income     
,security ,act ( #aigd ,section         

#c7b77;,a7 ( ,employee ,retirem5t       
,income ,security ,act ( #aigd 7#bi     
,u4,s4,c4 #ajjb7b77;,a77 is am5d$ by    
ins]t+ be=e ! p]iod at ! end ! foll[+3  
7age #ee 9 ! case ( a plan to :i*       
section #dja7;a77#cf77;,b7 ( ! ,int]nal 
,rev5ue ,code ( #aihf applies74  7c7    
,effective date ,! am5dm5ts made by ?is 
section %all apply to di/ributions made 
be=e1 on1 or aft] ! date ( ! enactm5t ( 
?is ,act4