,i  #aaf? ,,congress  #b;d ,session  ,h4
 ,r4 #fcgg  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,m>* #bc1 #bjbj,ms4   
,wexton 7= h]self1 ,ms4 ,norton1 ,mr4   
,coop]1 ,mr4 ,connolly1 ,mr4 ,rask91    
,mr4 ,meeks1 ,mr4 ,bey]1 ,mr4 ,lyn*1    
,mr4 ,c\rtney1 ,mr4 ,kildee1 ,mr4       
,kilm]1 ,mr4 ,r\da1 ,mr4 ,de,fazio1 ,mr4
 ,sean ,patrick ,maloney ( ,new ,york1 &
 ,ms4 ,h\lahan7 introduc$ ! foll[+ bill2
 :i* 0 ref]r$ to ! ,committee on ,ways &
 ,means  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to provide = a    
tempor>y waiv] ( requir$ m9imum         
di/ribution rules = c]ta9 retirem5t     
plans & acc\nts1 & = o!r purposes4  #a4 
,%ort title ,?is ,act may be cit$ z !   
,retirem5t ,protection ,act4  #b4       
,tempor>y waiv] ( requir$ m9imum        
di/ribution rules = c]ta9 retirem5t     
plans & acc\nts  7a7 ,9 g5]al ,section  
#dja7;a77#i7 ( ! ,int]nal ,rev5ue ,code 
( #aihf 7#bf ,u4,s4,c4 #dja7 7relat+ to 
requir$ di/ributions7 is am5d$ by add+  
at ! end ! foll[+ new subp>agraph3  7,i7

 ,tempor>y waiv] ( m9imum requir$       
di/ributions  7i7 ,9 g5]al ,!           
requirem5ts ( ?is p>agraph %all n apply 
= cal5d> ye> #bjbj to-- 7,i7 a def9$    
contribution plan :i* is describ$ 9 ?is 
subsection or 9 section #djc7;a7 or     
#djc7;b71  7,,ii7 a def9$ contribution  
plan :i* is an eligible def]r$          
comp5sation plan describ$ 9 section     
#deg7;b7 b only if su* plan is ma9ta9$  
by an employ] describ$ 9 section        
#deg7;e77#a77;,a71 or  7,,iii7 an       
individual retirem5t plan4  7ii7        
,special rules reg>d+ waiv] p]iod ,=    
purposes ( ?is p>agraph-- 7,i7 ! requir$
 beg9n+ date ) respect to any individual
 %all be det]m9$ )\t reg>d to ?is       
subp>agraph = purposes ( apply+ ?is     
p>agraph = cal5d> ye>s aft] #bjbj1 &    
7,,ii7 if clause 7ii7 ( subp>agraph 7,b7
 applies1 ! #e-ye> p]iod describ$ 9 su* 
clause %all be det]m9$ )\t reg>d to     
cal5d> ye> #bjbj4  7iii7 ,am\nt         
di/ribut$ may be repaid  7,i7 ,9 g5]al  
,any individual :o receives a           

di/ribution requir$ "u ?is subsection   
may1 at any "t dur+ ! cal5d> ye> #bjbj1 
make "o or m contributions 9 an         
aggregate am\nt n to exce$ ! am\nt ( su*
 di/ribution to an eligible retirem5t   
plan ( :i* su* individual is a b5efici>y
 & to :i* a rollov] contribution ( su*  
di/ribution c\ld be made "u section     
#djb7;c71 #djc7;a77#d71 #djc7;b77#h71   
#djh7;d77#c71 or #deg7;e77#af71 z ! case
 may be4  7,,ii7 ,treatm5t ( repaym5ts (
 di/ributions f eligible retirem5t plans
 o!r ?an ,i,r,as ,= purposes ( ?is      
subp>agraph1 if a contribution is made  
pursuant to subclause 7,i7 ) respect to 
a di/ribution requir$ "u ?is subsection 
f an eligible retirem5t plan o!r ?an an 
individual retirem5t plan1 !n ! taxpay] 
%all1 to ! ext5t ( ! am\nt ( !          
contribution1 be treat$ z hav+ receiv$ !
 waiv] 9 an eligible rollov] di/ribution
 7z def9$ 9 section #djb7;c77#d77 & z   
hav+ transf]r$ ! am\nt to ! eligible    
retirem5t plan 9 a direct tru/ee to     
tru/ee transf] )9 #fj days ( !          

di/ribution4  7,,iii7 ,treatm5t (       
repaym5ts = di/ributions f ,i,r,as ,=   
purposes ( ?is subp>agraph1 if a        
contribution is made pursuant to        
subclause 7,i7 ) respect to a           
di/ribution requir$ "u ?is subsection f 
an individual retirem5t plan 7z def9$ by
 section #ggja7;a77#cg771 !n1 to ! ext5t
 ( ! am\nt ( ! contribution1 ! qualifi$ 
requir$ di/ribution %all be treat$ z a  
di/ribution describ$ 9 section          
#djh7;d77#c7 & z hav+ be5 transf]r$ to !
 eligible retirem5t plan 9 a direct     
tru/ee to tru/ee transf] )9 #fj days ( !
 di/ribution4  4  7b7 ,eligible rollov] 
di/ribution ,section #djb7;c77#d7 ( !   
,int]nal ,rev5ue ,code ( #aihf 7#bf     
,u4,s4,c4 #djb7 7def9+ eligible rollov] 
di/ribution7 is am5d$ by add+ at ! end !
 foll[+ new flu% s5t5ce3  ,if all or any
 portion ( a di/ribution dur+ #bjbj is  
treat$ z an eligible rollov] di/ribution
 b w\ld n be s treat$ if ! m9imum       
di/ribution requirem5ts "u section      
#dja7;a77#i7 _h appli$ dur+ #bjbj1 su*  

di/ribution %all n be treat$ z an       
eligible rollov] di/ribution = purposes 
( section #dja7;a77#ca7 or #cdje7;c7 or 
subsection 7f7 ( ?is section4  4  7c7   
,effective dates  7#a7 ,9 g5]al ,!      
am5dm5ts made by ?is section %all apply 
= cal5d> ye>s beg9n+ aft] ,decemb] #ca1 
#bjai4  7#b7 ,provisions relat+ to plan 
or contract am5dm5ts  7,a7 ,9 g5]al ,if 
?is p>agraph applies to any p5sion plan 
or contract am5dm5t1 su* p5sion plan or 
contract %all n fail to be treat$ z be+ 
op]at$ 9 accordance ) ! t]ms ( ! plan   
dur+ ! p]iod describ$ 9 subp>agraph     
7,b77ii7 solely because ! plan op]ates 9
 accordance ) ?is section4  7,b7        
,am5dm5ts to :i* p>agraph applies  7i7  
,9 g5]al ,?is p>agraph %all apply to any
 am5dm5t to any p5sion plan or annuity  
contract :i*-- 7,i7 is made pursuant to 
! am5dm5ts made by ?is section1 &       
7,,ii7 is made on or be=e ! la/ day ( ! 
fir/ plan ye> beg9n+ on or aft] ,janu>y 
#a1 #bjbb4  ,9 ! case ( a gov]nm5tal    
plan1 subclause 7,,ii7 %all be appli$ by

 sub/itut+ #bjbc = #bjbb4  7ii7         
,conditions ,?is p>agraph %all n apply  
to any am5dm5t unless dur+ ! p]iod      
beg9n+ on ! effective date ( ! am5dm5t &
 end+ on ,decemb] #ca1 #bjbj1 ! plan or 
contract is op]at$ z if su* plan or     
contract am5dm5t 7 9 effect4