,,ii  #aacth ,,congress  #ast ,session  
,s4 #hch  ,,in ,,the ,,senate ,,of ,,the
 ,,united ,,states  ,april #be1 #bjac   
,mrs4 ,mc,caskill 7for herself and ,mr4 
,blunt7 introduced the following bill2  
which was read twice and referred to the
 ,committee on ,finance  ,a ,,bill  ,to 
amend the ,internal ,revenue ,code of   
#aihf to protect employees in the       
building and construction industry who  
are participants in multiemployer plans1
 and for other purposes4  #a4 ,short    
title ,this ,act may be cited as the    
,vested ,employee ,pension ,benefit     
,protection ,act4  #b4 ,minimum age for 
distributions during working retirement 
7a7 ,in general ,paragraph 7#cf7 of     
section #dja7;a7 of the ,internal       
,revenue ,code of #aihf is amended to   
read as follows3  7#cf7 ,distributions  
during working retirement  7,a7 ,in     
general ,a trust forming part of a      
pension plan shall not be treated as    
failing to constitute a qualified trust 
under this section solely because the   

plan provides that a distribution may be
 made from such trust to an employee who
 has attained age #fb and who is not    
separated from employment at the time of
 such distribution4  7,b7 ,certain      
employees in the building and           
construction industry ,subparagraph 7,a7
 shall be applied by substituting age   
#ee for age #fb in the case of a        
multiemployer plan described in section 
#dbjc7;b77#a77;,b77i7 of the ,employee  
,retirement ,income ,security ,act of   
#aigd1 with respect to individuals who  
were participants in such plan on or    
before ,april #cj1 #bjac1 if--  7i7 the 
trust to which subparagraph 7,a7 applies
 was in existence before ,january #a1   
#aigj1 and  7ii7 before ,december #ca1  
#bjaa1 at a time when the plan provided 
that distributions may be made to an    
employee who has attained age #ee and   
who is not separated from employment at 
the time of such distribution1 the plan 
received at least #a written            
determination from the ,internal        

,revenue ,service that the trust to     
which subparagraph 7,a7 applies         
constituted a qualified trust under this
 section4  4  7b7 ,effective date ,the  
amendment made by this section shall    
apply to distributions made before1 on1 
or after the date of the enactment of   
this ,act4