,i  #aafth ,,congress  #b;d ,session    
,h4 ,r4 #gjaf  ,,in ,,the ,,house ,,of  
,,representatives  ,may #bf1 #bjbj,mr4  
,mast introduced the following bill2    
which was referred to the ,committee on 
,ways and ,means  ,a ,,bill  ,to waive  
the #fj-;day rule in case of rollover of
 otherwise required minimum             
distributions in #bjbj4  #a4 ,short     
title ,this ,act may be cited as the    
,fairness for ,early ,withdrawers ,act4 
#b4 ,waiver of #fj-;day rule in case of 
rollover of otherwise required minimum  
distributions in #bjbj  7a7 ,qualified  
trusts ,section #djb7;c77#c7 of the     
,internal ,revenue ,code of #aihf is    
amended by adding at the end the        
following new subparagraph3  7,d7       
,exception for rollover of otherwise    
required minimum distributions in #bjbj 
,in the case of an eligible rollover    
distribution described in the second    
sentence of paragraph 7#d71 subparagraph
 7,a7 shall not apply to any transfer of
 such distribution made before ,december

 #a1 #bjbj4  4  7b7 ,individual         
retirement accounts ,section            
#djh7;d77#c7 of such ,code is amended by
 adding at the end the following new    
subparagraph3  7,j7 ,waiver of #fj-;day 
rule and once per-year limitation for   
certain #bjbj rollovers ,in the case of 
a distribution during #bjbj to which1   
under subparagraph 7,e71 this paragraph 
would not have applied had the minimum  
distribution requirements of section    
#dja7;a77#i7 applied during such years1 
the #fj-;day requirement under          
subparagraph 7,a7 and the limitation    
under subparagraph 7,b7 shall not apply 
to such distribution to the extent the  
amount is paid into an individual       
retirement account1 individual          
retirement annuity 7other than an       
endowment contract71 or eligible        
retirement plan 7as defined in          
subparagraph 7,a77 as otherwise required
 under such subparagraph before         
,december #a1 #bjbj4  4  7c7 ,effective 
date ,the amendments made by this       

section shall apply to taxable years    
beginning after ,december #ca1 #bjai4