,,ii  #aafth ,,congress  #ast ,session  
,s4 #bdie  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,september #ah1
 #bjai ,mr4 ,burr 7for himself and ,mr4 
,bennet7 introduced the following bill2 
which was read twice and referred to the
 ,committee on ,finance  ,a ,,bill  ,to 
amend the ,internal ,revenue ,code of   
#aihf to establish an exception to the  
penalty on early distributions from     
qualified plans for individuals         
diagnosed with certain terminal         
illnesses4  #a4 ,short title  ,this ,act
 may be cited as the ,kathryn           
,manginelli ,act of #bjai or the        
,compassionate ,retirement ,act of      
#bjai4  #b4 ,exception to penalty on    
early distributions from qualified plans
 for individuals with a terminal illness
  7a7 ,in general ,section #gb7t77#b7 of
 the ,internal ,revenue ,code of #aihf  
is amended by adding at the end the     
following new subparagraph3  7,h7       
,terminal illness  7i7 ,in general      
,distributions which are made to the    

employee on or after the date on which  
such employee has been diagnosed with a 
terminal illness4  7ii7 ,definition ,for
 purposes of this subparagraph1 the term
 terminal illness means an illness or   
physical condition1 as diagnosed by a   
physician 7as defined in section        
#ahfa7r77#a7 of the ,social ,security   
,act 7#db ,u4,s4,c4 #aciex7r77#a7771    
which can reasonably be expected to     
result in death in #g years or less     
after the date of such diagnosis4  7iii7
 ,documentation ,for purposes of this   
subparagraph1 an employee shall not be  
considered to have been diagnosed with a
 terminal illness described in clause   
7i7 unless such employee furnishes      
sufficient evidence in such form and    
manner as the ,secretary may require4  4
  7b7 ,effective date ,the amendment    
made by this section shall apply to     
distributions after the date of the     
enactment of this ,act4