,,ii  #aac? ,,congress  #a/ ,session    
,s4 #hch  ,,9 ,,! ,,s5ate ,,( ,,!       
,,unit$ ,,/ates  ,april #be1 #bjac ,mrs4
 ,mc,caskill 7= h]self & ,mr4 ,blunt7   
introduc$ ! foll[+ bill2 :i* 0 read     
twice & ref]r$ to ! ,committee on       
,f9ance  ,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  
,9 g5]al ,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 ,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--  7i7 
! tru/ to :i* subp>agraph 7,a7 applies 0
 9 exi/5ce be=e ,janu>y #a1 #aigj1 &    
7ii7 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 section4  4  7b7   
,effective date ,! am5dm5t made by ?is  
section %all apply to di/ributions made 
be=e1 on1 or aft] ! date ( ! enactm5t ( 
?is ,act4