,i  #aac? ,,congress  #b;d ,session  ,h4
 ,r4 #efgb  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,septemb] #ai1 #bjad  
,ms4 ,foxx 7= h]self & ,mr4 ,bi%op (    
,new ,york7 introduc$ ! foll[+ bill2 :i*
 0 ref]r$ to ! ,committee on ,ways &    
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to all[ rollov]s f
 o!r retirem5t plans into simple        
retirem5t acc\nts4  #a4 ,rollov]s       
p]mitt$ f o!r retirem5t plans into      
simple retirem5t acc\nts  7a7 ,9 g5]al  
,subp>agraph 7,b7 ( section #djh7p77#a7 
( ! ,int]nal ,rev5ue ,code ( #aihf is   
am5d$ by ins]t+ except 9 ! case ( a     
rollov] contribution describ$ 9         
subsection 7d77#c77;,g7 or a rollov]    
contribution o!rwise describ$ 9         
subsection 7d77#c7 or 9 section         
#djb7;c71 #djc7;a77#d71 #djc7;b77#h71 or
 #deg7;e77#af7 :i* is made aft] ! #b-ye>
 p]iod describ$ 9 section #gb7t77#f71   
be=e ) respect to :i* ! only            
contributions all[$4  7b7 ,effective    
date ,! am5dm5ts made by ?is section    

%all apply to contributions made aft] ! 
date ( ! enactm5t ( ?is ,act4