,i  #aaf? ,,congress  #a/ ,session  ,h4 
,r4 #ahgd  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,m>* #bf1 #bjai,mrs4  
,murphy introduc$ ! foll[+ bill2 :i* 0  
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to require t qualifi$ ca%
 or def]r$ arrangem5ts all[ c]ta9       
long-t]m employees to p>ticipate4  #a4  
,qualifi$ ca% or def]r$ arrangem5ts mu/ 
all[ long-t]m employees work+ m ?an #ejj
 b less ?an #a1jjj h\rs p] ye> to       
p>ticipate  7a7 ,p>ticipation requirem5t
  7#a7 ,9 g5]al ,section                
#dja7k77#b77;,d7 ( ! ,int]nal ,rev5ue   
,code ( #aihf is am5d$ to read z foll[s3
  7,d7 :i* does n require1 z a condition
 ( p>ticipation 9 ! arrangem5t1 t an    
employee complete a p]iod ( s]vice ) !  
employ] 7or employ]s7 ma9ta9+ ! plan    
ext5d+ beyond ! close ( ! e>li] (--  7i7
 ! p]iod p]mitt$ "u section #daj7;a77#a7
 7det]m9$ )\t reg>d to subp>agraph      
7,b77i7 !re(71 or  7ii7 subject to !    
provisions ( p>agraph 7#ae71 ! fir/     

p]iod ( #c consecutive #ab-mon? p]iods  
dur+ ea* ( :i* ! employee has at lea/   
#ejj h\rs ( s]vice4  4  7#b7 ,special   
rules ,section #dja7k7 ( su* ,code is   
am5d$ by add+ at ! end ! foll[+ new     
p>agraph3  7#ae7 ,special rules =       
p>ticipation requirem5t = long-t]m1     
"p-"t work]s ,= purposes ( p>agraph     
7#b77;,d77ii7--  7,a7 ,age requirem5t   
mu/ be met ,p>agraph 7#b77;,d77ii7 %all 
n apply to an employee unless ! employee
 has met ! requirem5t ( section         
#daj7;a77#a77;,a77i7 by ! close ( ! la/ 
( ! #ab-mon? p]iods describ$ 9 su*      
p>agraph4  7,b7 ,nondiscrim9ation &     
top-heavy rules n to apply  7i7         
,nondiscrim9ation rules ,9 ! case (     
employees :o are eligible to p>ticipate 
9 ! arrangem5t solely by reason (       
p>agraph 7#b77;,d77ii7--  7,i7 not)/&+  
subsection 7a77#d71 an employ] %all n be
 requir$ to make nonelective or mat*+   
contributions on behalf ( su* employees 
ev5 if su* contributions are made on    
behalf ( o!r employees eligible to      

p>ticipate 9 ! arrangem5t1 &  7,,ii7 an 
employ] may elect to exclude su*        
employees f ! application ( subsection  
7a77#d71 p>agraph 7#c71 subsection      
7m77#b71 & section #daj7;b74  7ii7      
,top-heavy rules ,an employ] may elect  
to exclude all employees :o are eligible
 to p>ticipate 9 a plan ma9ta9$ by !    
employ] solely by reason ( p>agraph     
7#b77;,d77ii7 f ! application ( ! ve/+ &
 b5efit requirem5ts "u subsections 7b7 &
 7c7 ( section #daf4  7iii7 ,ve/+ ,=    
purposes ( det]m9+ :e!r an employee     
describ$ 9 clause 7i7 has a non=feitable
 "r to employ] contributions 7o!r ?an   
contributions describ$ 9 p>agraph       
7#c77;,d77i77 "u ! arrangem5t1 ea*      
#ab-mon? p]iod = :i* ! employee has at  
lea/ #ejj h\rs ( s]vice %all be treat$ z
 a ye> ( s]vice4  7iv7 ,employees :o    
become full-"t employees ,?is           
subp>agraph %all cease to apply to any  
employee z ( ! fir/ plan ye> beg9n+ aft]
 ! plan ye> 9 :i* ! employee meets !    
requirem5ts ( section                   

#daj7;a77#a77;,a77ii7 )\t reg>d to      
p>agraph 7#b77;,d77ii74  7,c7 ,exception
 = employees "u collectively b>ga9$     
plans1 etc ,p>agraph 7#b77;,d77ii7 %all 
n apply to employees describ$ 9 section 
#daj7;b77#c74  7,d7 ,special rules  7i7 
,"t ( p>ticipation ,! rules ( section   
#daj7;a77#d7 %all apply to an employee  
eligible to p>ticipate 9 an arrangem5t  
solely by reason ( p>agraph             
7#b77;,d77ii74  7ii7 #ab-mon? p]iods    
#ab-mon? p]iods %all be det]m9$ 9 ! same
 mann] z "u ! la/ s5t5ce ( section      
#daj7;a77#c77;,a74  4  7b7 ,effective   
date ,! am5dm5ts made by ?is section    
%all apply to plan ye>s beg9n+ aft]     
,decemb] #ca1 #bjbj1 except t1 =        
purposes ( section #dja7k77#b77;,d77ii7 
( ! ,int]nal ,rev5ue ,code ( #aihf 7z   
add$ by su* am5dm5ts71 #ab-mon? p]iods  
beg9n+ be=e ,janu>y #a1 #bjba1 %all n be
 tak5 into acc\nt4