,i  #aaf? ,,congress  #b;d ,session  ,h4
 ,r4 #gjaf  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,may #bf1 #bjbj,mr4   
,ma/ introduc$ ! foll[+ bill2 :i* 0     
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to waive ! #fj-;day rule 9
 case ( rollov] ( o!rwise requir$ m9imum
 di/ributions 9 #bjbj4  #a4 ,%ort title 
,?is ,act may be cit$ z ! ,fairness =   
,e>ly ,)draw]s ,act4  #b4 ,waiv] (      
#fj-;day rule 9 case ( rollov] ( o!rwise
 requir$ m9imum di/ributions 9 #bjbj    
7a7 ,qualifi$ tru/s ,section            
#djb7;c77#c7 ( ! ,int]nal ,rev5ue ,code 
( #aihf is am5d$ by add+ at ! end !     
foll[+ new subp>agraph3  7,d7 ,exception
 = rollov] ( o!rwise requir$ m9imum     
di/ributions 9 #bjbj ,9 ! case ( an     
eligible rollov] di/ribution describ$ 9 
! second s5t5ce ( p>agraph 7#d71        
subp>agraph 7,a7 %all n apply to any    
transf] ( su* di/ribution made be=e     
,decemb] #a1 #bjbj4  4  7b7 ,individual 
retirem5t acc\nts ,section #djh7;d77#c7 
( su* ,code is am5d$ by add+ at ! end ! 

foll[+ new subp>agraph3  7,j7 ,waiv] (  
#fj-;day rule & once p]-ye> limitation =
 c]ta9 #bjbj rollov]s ,9 ! case ( a     
di/ribution dur+ #bjbj to :i*1 "u       
subp>agraph 7,e71 ?is p>agraph w\ld n h 
appli$ _h ! m9imum di/ribution          
requirem5ts ( section #dja7;a77#i7      
appli$ dur+ su* ye>s1 ! #fj-;day        
requirem5t "u subp>agraph 7,a7 & !      
limitation "u subp>agraph 7,b7 %all n   
apply to su* di/ribution to ! ext5t !   
am\nt is paid into an individual        
retirem5t acc\nt1 individual retirem5t  
annuity 7o!r ?an an end[m5t contract71  
or eligible retirem5t plan 7z def9$ 9   
subp>agraph 7,a77 z o!rwise requir$ "u  
su* subp>agraph be=e ,decemb] #a1 #bjbj4
  4  7c7 ,effective date ,! am5dm5ts    
made by ?is section %all apply to       
taxable ye>s beg9n+ aft] ,decemb] #ca1  
#bjai4