#aad? ,,congress  #a/ ,session  ,h4 ,r4 
#badf  ,,an ,,act  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to all[ ,f$]al law
 en=cem5t (fic]s1 firefight]s1 & air    
traffic controll]s to make p5alty-free  
)drawals f gov]nm5tal plans aft] age    
#ej1 & = o!r purposes4  #a4 ,%ort title 
,?is ,act may be cit$ z ! ,def5d+       
,public ,safety ,employees' ,retirem5t  
,act4  #b4 ,e>ly retirem5t di/ributions 
to ,f$]al law en=cem5t (fic]s1          
firefight]s1 & air traffic controll]s 9 
gov]nm5tal plans  7a7 ,9 g5]al ,section 
#gb7t77#aj77;,b7 ( ! ,int]nal ,rev5ue   
,code ( #aihf is am5d$--  7#a7 by /rik+ 
! p]iod at ! end & ins]t+ 1 or2  7#b7 by
 /rik+ means any employee & ins]t+ !    
foll[+3  means-- 7i7 any employee  2 &  
7#c7 by add+ at ! end ! foll[+ new      
clause3  7ii7 any ,f$]al law en=cem5t   
(fic] describ$ 9 section #hcca7bj7 or   
#hdja7ag7 ( title #e1 ,unit$ ,/ates     
,code1 any ,f$]al cu/oms & bord]        
protection (fic] describ$ 9 section     
#hcca7ca7 or #hdja7cf7 ( su* title1 any 

,f$]al firefight] describ$ 9 section    
#hcca7ba7 or #hdja7ad7 ( su* title1 or  
any air traffic controll] describ$ 9    
#hcca7cj7 or #hdja7ce7 ( su* title4  4  
7b7 ,application to def9$ contribution  
plans ,section #gb7t77#aj77;,a7 ( su*   
,code is am5d$ by /rik+ :i* is a def9$  
b5efit plan4  7c7 ,di/ributions n treat$
 z modification ( sub/antially equal    
paym5ts ,section #gb7t77#d77;,a77ii7 (  
su* ,code is am5d$ by ins]t+ or a       
di/ribution to :i* p>agraph 7#aj7       
applies aft] o!r ?an by reason ( dea? or
 disability4  7d7 ,effective date ,!    
am5dm5ts made by ?is section %all apply 
to di/ributions aft] ,decemb] #ca1      
#bjad4  #c4 ,budget>y effects ,!        
budget>y effects ( ?is ,act %all n be   
ent]$ on ei!r ,,paygo scorec>d ma9ta9$  
pursuant to section #d7;d7 ( ! ,/atutory
 ,pay-,z-,y-,g ,act ( #bjaj4  ,pass$ !  
,h\se ( ,repres5tatives ,may #ab1       
#bjae4;,cl]k4