,,ii  #aafth ,,congress  #b;d ,session  
,s4 #ceeg  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,march #ba1    
#bjbj,mr4 ,paul 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 terminate required   
minimum distributions under tax-favored 
retirement plans4  #a4 ,termination of  
required minimum distribution rules  7a7
 ,in general ,section #dja7;a77#i7 of   
the ,internal ,revenue ,code of #aihf is
 amended by adding at the end the       
following new subparagraph3  7,i7       
,termination of minimum required        
distribution ,the requirements of this  
paragraph shall not apply for any       
calendar year after #bjai4  4  7b7      
,eligible rollover distributions ,the   
last sentence of section #djb7;c77#d7 of
 the ,internal ,revenue ,code of #aihf  
is amended to read as follows3 ,if all  
or any portion of a distribution after  
,december #ca1 #bjai1 is treated as an  

eligible rollover distribution but would
 not be so treated if the minimum       
distribution requirements under section 
#dja7;a77#i7 had applied during the year
 of the distribution1 such distribution 
shall not be treated as an eligible     
rollover distribution for purposes of   
section #dja7;a77#ca7 or #cdje7;c7 or   
subsection 7f7 of this section4 4  7c7  
,effective dates  7#a7 ,in general ,the 
amendments made by this section shall   
apply for calendar years beginning after
 ,december #ca1 #bjai4  7#b7 ,provisions
 relating to plan or contract amendments
  7,a7 ,in general ,if this paragraph   
applies to any pension plan or contract 
amendment1 such pension plan or contract
 shall not fail to be treated as being  
operated in accordance with the terms of
 the plan during the period described in
 subparagraph 7,b77ii7 solely because   
the plan operates in accordance with    
this section4  7,b7 ,amendments to which
 paragraph applies  7i7 ,in general     
,this paragraph shall apply to any      

amendment to any pension plan or annuity
 contract which-- 7,i7 is made pursuant 
to the amendments made by this section1 
and  7,,ii7 is made on or before the    
last day of the first plan year         
beginning on or after ,january #a1      
#bjbb4  ,in the case of a governmental  
plan1 subclause 7,,ii7 shall be applied 
by substituting #bjbc for #bjbb4  7ii7  
,conditions ,this paragraph shall not   
apply to any amendment unless during the
 period beginning on the effective date 
of the amendment and ending on ,december
 #ca1 #bjbj1 the plan or contract is    
operated as if such plan or contract    
amendment were in effect4