,i #aacth ,,congress #b;d ,session ,h4 ,r4 #egib ,,in ,,the ,,house ,,of ,,representatives ,december #d1 #bjad ,mr4 ,kind 7for himself1 ,mr4 ,neal1 and ,mr4 ,gerlach7 introduced the following bill2 which was referred to the ,committee on ,education and the ,workforce1 and in addition to the ,committee on ,ways and ,means1 for a period to be subsequently determined by the ,speaker1 in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned ,a ,,bill ,to establish a special rule for determining normal retirement age for certain existing defined benefit plans4 #a4 ,clarification of the normal retirement age 7a7 ,amendments to ,,erisa ,section #bjd of the ,employee ,retirement ,income ,security ,act of #aigd is amended by redesignating subsection 7k7 as subsection 7l7 and by inserting after subsection 7j7 the following new subsection3 7k7 ,special rule for determining normal retirement age for certain existing defined benefit plans 7#a7 ,in general ,for purposes of section #c7bd71 an applicable plan shall not be treated as failing to meet any requirement of this title1 or as failing to have a uniform normal retirement age for purposes of this title1 solely because the plan has adopted the normal retirement age described in paragraph 7#b74 7#b7 ,applicable plan ,for purposes of this subsection-- 7,a7 ,in general ,the term applicable plan means a defined benefit plan that1 on or before the date of the introduction of this subsection1 has adopted a normal retirement age which is the earlier of-- 7i7 an age otherwise permitted under section #c7bd71 or 7ii7 the age at which a participant completes the number of years 7not less than #cj years7 of benefit accrual service specified by the plan4 ,a plan shall not fail to be treated as an applicable plan solely because1 as of such date1 the normal retirement age described in the preceding sentence only applied to certain participants or to certain employers participating in the plan4 7,b7 ,expanded application ,subject to subparagraph 7,c71 if1 after the date described in subparagraph 7,a71 an applicable plan expands the application of the normal retirement age described in subparagraph 7,a7 to additional participants or participating employers1 such plan shall be treated as an applicable plan also with respect to such participants or participating employers4 7,c7 ,limitation on expanded application ,a defined benefit plan shall be an applicable plan only with respect to an individual who-- 7i7 is a participant in the plan on or before ,january #a1 #bjag1 or 7ii7 is an employee at any time on or before ,january #a1 #bjag of any employer participating in the plan1 and who becomes a participant in such plan after such date4 4 7b7 ,amendment to #aihf ,code ,section #daa of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new subsection3 7f7 ,special rule for determining normal retirement age for certain existing defined benefit plans 7#a7 ,in general ,for purposes of subsection 7a77#h71 an applicable plan shall not be treated as failing to meet any requirement of this subchapter1 or as failing to have a uniform normal retirement age for purposes of this subchapter1 solely because the plan has adopted the normal retirement age described in paragraph 7#b74 7#b7 ,applicable plan ,for purposes of this subsection-- 7,a7 ,in general ,the term applicable plan means a defined benefit plan that1 on or before the date of the introduction of this subsection1 has adopted a normal retirement age which is the earlier of-- 7i7 an age otherwise permitted under subsection 7a77#h71 or 7ii7 the age at which a participant completes the number of years 7not less than #cj years7 of benefit accrual service specified by the plan4 ,a plan shall not fail to be treated as an applicable plan solely because1 as of such date1 the normal retirement age described in the preceding sentence only applied to certain participants or to certain employers participating in the plan4 7,b7 ,expanded application ,subject to subparagraph 7,c71 if1 after the date described in subparagraph 7,a71 an applicable plan expands the application of the normal retirement age described in subparagraph 7,a7 to additional participants or participating employers1 such plan shall be treated as an applicable plan also with respect to such participants or participating employers4 7,c7 ,limitation on expanded application ,a defined benefit plan shall be an applicable plan only with respect to an individual who-- 7i7 is a participant in the plan on or before ,january #a1 #bjag1 or 7ii7 is an employee at any time on or before ,january #a1 #bjag1 of any employer participating in the plan1 and who becomes a participant in such plan after such date4 4 7c7 ,effective date ,the amendments made by this section shall apply to all periods before1 on1 and after the date of enactment of this ,act4