,i  #aac? ,,congress  #b;d ,session  ,h4
 ,r4 #egib  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,decemb] #d1 #bjad    
,mr4 ,k9d 7= himself1 ,mr4 ,neal1 & ,mr4
 ,g]la*7 introduc$ ! foll[+ bill2 :i* 0 
ref]r$ to ! ,committee on ,education & !
 ,work=ce1 & 9 addition to ! ,committee 
on ,ways & ,means1 = 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 e/abli% a       
special rule = det]m9+ normal retirem5t 
age = c]ta9 exi/+ def9$ b5efit plans4   
#a4 ,cl>ification ( ! normal retirem5t  
age  7a7 ,am5dm5ts to ,,erisa ,section  
#bjd ( ! ,employee ,retirem5t ,income   
,security ,act ( #aigd is am5d$ by      
r$esignat+ subsection 7k7 z subsection  
7l7 & by ins]t+ aft] subsection 7j7 !   
foll[+ new subsection3  7k7 ,special    
rule = det]m9+ normal retirem5t age =   
c]ta9 exi/+ def9$ b5efit plans  7#a7 ,9 
g5]al ,= purposes ( section #c7bd71 an  
applicable plan %all n be treat$ z fail+

 to meet any requirem5t ( ?is title1 or 
z fail+ to h a uni=m normal retirem5t   
age = purposes ( ?is title1 solely      
because ! plan has adopt$ ! normal      
retirem5t age describ$ 9 p>agraph 7#b74 
7#b7 ,applicable plan ,= purposes ( ?is 
subsection--  7,a7 ,9 g5]al ,! t]m      
applicable plan means a def9$ b5efit    
plan t1 on or be=e ! date ( !           
introduction ( ?is subsection1 has      
adopt$ a normal retirem5t age :i* is !  
e>li] (--  7i7 an age o!rwise p]mitt$ "u
 section #c7bd71 or  7ii7 ! age at :i* a
 p>ticipant completes ! numb] ( ye>s 7n 
less ?an #cj ye>s7 ( b5efit accrual     
s]vice specifi$ by ! plan4  ,a plan %all
 n fail to be treat$ z an applicable    
plan solely because1 z ( su* date1 !    
normal retirem5t age describ$ 9 ! prec$+
 s5t5ce only appli$ to c]ta9 p>ticipants
 or to c]ta9 employ]s p>ticipat+ 9 !    
plan4  7,b7 ,exp&$ application ,subject 
to subp>agraph 7,c71 if1 aft] ! date    
describ$ 9 subp>agraph 7,a71 an         
applicable plan exp&s ! application ( ! 

normal retirem5t age describ$ 9         
subp>agraph 7,a7 to additional          
p>ticipants or p>ticipat+ employ]s1 su* 
plan %all be treat$ z an applicable plan
 also ) respect to su* p>ticipants or   
p>ticipat+ employ]s4  7,c7 ,limitation  
on exp&$ application ,a def9$ b5efit    
plan %all be an applicable plan only )  
respect to an individual :o--  7i7 is a 
p>ticipant 9 ! plan on or be=e ,janu>y  
#a1 #bjag1 or  7ii7 is an employee at   
any "t on or be=e ,janu>y #a1 #bjag (   
any employ] p>ticipat+ 9 ! plan1 & :o   
becomes a p>ticipant 9 su* plan aft] su*
 date4  4  7b7 ,am5dm5t to #aihf ,code  
,section #daa ( ! ,int]nal ,rev5ue ,code
 ( #aihf is am5d$ by add+ at ! end !    
foll[+ new subsection3  7f7 ,special    
rule = det]m9+ normal retirem5t age =   
c]ta9 exi/+ def9$ b5efit plans  7#a7 ,9 
g5]al ,= purposes ( subsection 7a77#h71 
an applicable plan %all n be treat$ z   
fail+ to meet any requirem5t ( ?is      
sub*apt]1 or z fail+ to h a uni=m normal
 retirem5t age = purposes ( ?is         

sub*apt]1 solely because ! plan has     
adopt$ ! normal retirem5t age describ$ 9
 p>agraph 7#b74  7#b7 ,applicable plan  
,= purposes ( ?is subsection--  7,a7 ,9 
g5]al ,! t]m applicable plan means a    
def9$ b5efit plan t1 on or be=e ! date (
 ! introduction ( ?is subsection1 has   
adopt$ a normal retirem5t age :i* is !  
e>li] (--  7i7 an age o!rwise p]mitt$ "u
 subsection 7a77#h71 or  7ii7 ! age at  
:i* a p>ticipant completes ! numb] (    
ye>s 7n less ?an #cj ye>s7 ( b5efit     
accrual s]vice specifi$ by ! plan4  ,a  
plan %all n fail to be treat$ z an      
applicable plan solely because1 z ( su* 
date1 ! normal retirem5t age describ$ 9 
! prec$+ s5t5ce only appli$ to c]ta9    
p>ticipants or to c]ta9 employ]s        
p>ticipat+ 9 ! plan4  7,b7 ,exp&$       
application ,subject to subp>agraph     
7,c71 if1 aft] ! date describ$ 9        
subp>agraph 7,a71 an applicable plan    
exp&s ! application ( ! normal retirem5t
 age describ$ 9 subp>agraph 7,a7 to     
additional p>ticipants or p>ticipat+    

employ]s1 su* plan %all be treat$ z an  
applicable plan also ) respect to su*   
p>ticipants or p>ticipat+ employ]s4     
7,c7 ,limitation on exp&$ application ,a
 def9$ b5efit plan %all be an applicable
 plan only ) respect to an individual   
:o--  7i7 is a p>ticipant 9 ! plan on or
 be=e ,janu>y #a1 #bjag1 or  7ii7 is an 
employee at any "t on or be=e ,janu>y   
#a1 #bjag1 ( any employ] p>ticipat+ 9 ! 
plan1 & :o becomes a p>ticipant 9 su*   
plan aft] su* date4  4  7c7 ,effective  
date ,! am5dm5ts made by ?is section    
%all apply to all p]iods be=e1 on1 &    
aft] ! date ( enactm5t ( ?is ,act4