,i  #aaf? ,,congress  #a/ ,session  ,h4 
,r4 #dfee  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,octob] #aa1          
#bjai,mrs4 ,lee ( ,nevada 7= h]self1    
,mr4 ,delgado1 & ,ms4 ,cl>ke ( ,new     
,york7 introduc$ ! foll[+ bill2 :i* 0   
ref]r$ to ! ,committee on ,en]gy &      
,comm]ce1 & 9 addition to ! ,committee  
on ,ways & ,means1 = a p]iod to be      
subsequ5tly det]m9$ by ! ,speak]1 9 ea* 
case = consid]ation ( su* provisions z  
fall )9 ! jurisdiction ( ! committee    
conc]n$  ,a ,,bill  ,to am5d title      
,,xviii ( ! ,social ,security ,act to   
provide = c]ta9 rules reg>d+ ! treatm5t 
( eligible retirem5t plans 9 det]m9+ !  
eligibility ( individuals = premium &   
co/-%>+ subsidies "u "p ,d ( ! ,m$ic>e  
program1 & = o!r purposes4  #a4 ,%ort   
title ,?is ,act may be cit$ z ! ,enhanc+
 ,retirem5t ,security = ,m$ic>e         
,b5efici>ies ,act ( #bjai4  #b4 ,provid+
 = c]ta9 rules reg>d+ ! treatm5t (      
eligible retirem5t plans 9 det]m9+ !    
eligibility ( individuals = premium &   

co/-%>+ subsidies "u "p ,d ( ! ,m$ic>e  
program  7a7 ,9 g5]al ,section          
#ahfj;,d-#ad7;a77#c7 ( ! ,social        
,security ,act 7#db ,u4,s4,c4           
#aciew-#aad7;a77#c77 is am5d$--  7#a7 9 
subp>agraph 7,a77iii71 by /rik+         
subp>agraph 7,d7 & ins]t+ subp>agraph   
7,d77i72  7#b7 9 subp>agraph 7,c77i71 by
 /rik+ except t support & ma9t5ance     
furni%$ 9 k9d %all n be c\nt$ z income2 
& & ins]t+  except t-- 7,i7 support &   
ma9t5ance furni%$ 9 k9d %all n be c\nt$ 
z income2 &  7,,ii7 any di/ribution or  
)drawal f an eligible retirem5t plan 7z 
def9$ 9 subp>agraph 7,b7 ( section      
#djb7;c77#h7 ( ! ,int]nal ,rev5ue ,code 
( #aihf1 b exclud+ any def9$ b5efit plan
 describ$ 9 clause 7iv7 or 7v7 ( su*    
subp>agraph & any qualifi$ tru/ 7z def9$
 9 subp>agraph 7,a7 ( su* section7 :i*  
is "p ( su* a def9$ b5efit plan7 %all be
 c\nt$ z income2 &  2  7#c7 9           
subp>agraph 7,d7-- 7,a7 by r$esignat+   
clauses 7i7 & 7ii7 z subclauses 7,i7 &  
7,,ii71 respectively1 & mov+ ! m>g9 (   

ea* su* subclause1 z s r$esignat$1 #b   
ems to ! "r2  7,b7 by /rik+ ,! res\rces 
requirem5t & ins]t+ ! foll[+3  7i7 ,9   
g5]al ,! res\rces requirem5t  2  7,c7 by
 /rik+ subject to ! life insurance      
policy exclusion & ins]t+ 1 subject to !
 exclusions2  7,d7 by align+ ! m>g9 ( ! 
flu% s5t5ce at ! end ) ! m>g9 ( clause  
7i71 z add$ by subp>agraph 7,b72 &  7,e7
 by add+ at ! end ! foll[+3  7ii7       
,application ( res\rce /&>d ) respect to
 c]ta9 b5efici>ies ,9 apply+ ! res\rces 
requirem5t ( ?is subp>agraph "u section 
#aije7p77#a77;,c71 su* requirem5t %all  
be appli$ )\t reg>d to ! exclusions     
provid$ "u subp>agraph 7,g74  2  7#d7 9 
subp>agraph 7,e71 by /rik+ subject to ! 
life insurance policy exclusion & ins]t+
 1 subject to ! exclusions2 &  7#e7 9   
subp>agraph 7,g7--  7,a7 9 ! subp>agraph
 head+1 by /rik+ ,life insurance policy 
exclusion & ins]t+ ,res\rce exclusions2 
&  7,b7 by /rik+ = purposes (           
subp>agraphs 7,d7 & 7,e7 no "p ( ! value
 ( any life insurance policy %all be    

tak5 into acc\nt4 & ins]t+  = purposes (
 subp>agraphs 7,d77i7 & 7,e71 ! foll[+  
exclusions %all apply3 7i7 ,life        
insurance policy ,no "p ( ! value ( any 
life insurance policy %all be tak5 into 
acc\nt4  7ii7 ,eligible retirem5t plan  
,no balance 9 any eligible retirem5t    
plan 7z describ$ 9 subp>agraph          
7,c77i77,,ii77 %all be tak5 into ac\nt4 
4  7b7 ,effective date ,! am5dm5ts made 
by subsection 7a7 %all apply ) respect  
to plan ye>s beg9n+ on or aft] ,janu>y  
#a1 #bjbb4