,,ib  ,union ,cal5d> ,no4 #ffa  #aae?   
,,congress  #b;d ,session  ,h4 ,r4 #fcac
  ,report ,no4 #aae-hec  ,,9 ,,! ,,h\se 
,,( ,,repres5tatives  ,july #f1 #bjah   
,mr4 ,/iv]s introduc$ ! foll[+ bill2 :i*
 0 ref]r$ to ! ,committee on ,ways &    
,means  ,july #ai1 #bjah ,additional    
sponsors3 ,mr4 ,gonzalez ( ,texas1 ,mr4 
,coll9s ( ,georgia1 ,mrs4 ,walorski1    
,ms4 ,s9ema1 ,mrs4 ,lesko1 & ,ms4       
,velzquez  ,july #ai1 #bjah ,report$ )  
an am5dm5t1 committ$ to ! ,committee ( !
 ,:ole ,h\se on ! ,/ate ( ! ,union1 &   
ord]$ to be pr9t$ ,/rike out all aft] ! 
enact+ clause & ins]t ! "p pr9t$ 9      
italic ,= text ( introduc$ bill1 see    
copy ( bill z introduc$ on ,july #f1    
#bjah  ,a ,,bill  ,to am5d ! ,int]nal   
,rev5ue ,code ( #aihf to all[ ! c>ry=w>d
 ( heal? flexible sp5d+ arrangem5t      
acc\nt balances4  #a4 ,%ort title ,?is  
,act may be cit$ z ! ,responsible       
,additions & ,increases to ,su/a9       
,employee ,heal? ,b5efits ,act ( #bjah4 
#b4 ,c>ry=w>d ( heal? flexible sp5d+    

arrangem5t acc\nt balances  7a7 ,9 g5]al
 ,section #ajf ( ! ,int]nal ,rev5ue     
,code ( #aihf is am5d$ by add+ at ! end 
! foll[+ new subsection3  7h7 ,c>ry=w>d 
( heal? flexible sp5d+ arrangem5t acc\nt
 balances ,a plan %all n fail to be     
treat$ z a heal? flexible sp5d+         
arrangem5t "u ?is section or section    
#aje m]ely because su* arrangem5t's     
acc\nt balance 7or any portion !re(7    
det]m9$ z ( ! end ( any plan ye> may be 
c>ri$ =w>d to ! succe$+ plan ye>4  4    
7b7 ,coord9ation ) limitation on sal>y  
r$uction contributions  7#a7 ,9 g5]al   
,section #abe7;i7 ( su* ,code is am5d$  
by r$esignat+ p>agraph 7#b7 z p>agraph  
7#c7 & by ins]t+ aft] p>agraph 7#a7 !   
foll[+ new p>agraph3  7#b7 ,coord9ation 
) c>ry=w>d ( acc\nt balances ,! doll>   
am\nt o!rwise 9 effect "u p>agraph 7#a7 
= any plan ye> %all be r$uc$ by ! excess
 7if any7 (--  7,a7 ! am\nt ( any acc\nt
 balance :i* is c>ri$ =w>d to su* plan  
ye> f ! prec$+ plan ye>1 ov]  7,b7 #ejj4
  4  7#b7 ,con=m+ am5dm5ts ,section     

#abe7;i7 ( su* ,code is am5d$ by /rik+  
taxable ye> ea* place x appe>s 9        
p>agraphs 7#a7 & 7#c7 7z r$esignat$ by  
p>agraph 7#a7 ( ?is subsection7 & ins]t+
 plan ye>4  7c7 ,coord9ation ) cafet]ia 
plan limitation on def]r$ comp5sation   
,section #abe7;d77#b7 ( su* ,code is    
am5d$ by add+ at ! end ! foll[+ new     
subp>agraph3  7,e7 ,exception = heal?   
flexible sp5d+ arrangem5ts ,subp>agraph 
7,a7 %all n apply to a plan to ! ext5t (
 am\nts 9 a heal? flexible sp5d+        
arrangem5t :i* may be c>ri$ =w>d z      
describ$ 9 section #ajf7;h74  4  7d7    
,effective date ,! am5dm5t made by ?is  
section %all apply to plan ye>s beg9n+  
aft] ,decemb] #ca1 #bjah4  ,july #ai1   
#bjah ,report$ ) an am5dm5t1 committ$ to
 ! ,committee ( ! ,:ole ,h\se on ! ,/ate
 ( ! ,union1 & ord]$ to be pr9t$