,,ii  #aaf? ,,congress  #b;d ,session   
,s4 #ceeg  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,m>* #ba1 #bjbj,mr4    
,paul introduc$ ! foll[+ bill2 :i* 0    
read twice & ref]r$ to ! ,committee on  
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to t]m9ate requir$
 m9imum di/ributions "u tax-favor$      
retirem5t plans4  #a4 ,t]m9ation (      
requir$ m9imum di/ribution rules  7a7 ,9
 g5]al ,section #dja7;a77#i7 ( !        
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by add+ at ! end ! foll[+ new           
subp>agraph3  7,i7 ,t]m9ation ( m9imum  
requir$ di/ribution ,! requirem5ts ( ?is
 p>agraph %all n apply = any cal5d> ye> 
aft] #bjai4  4  7b7 ,eligible rollov]   
di/ributions ,! la/ s5t5ce ( section    
#djb7;c77#d7 ( ! ,int]nal ,rev5ue ,code 
( #aihf is am5d$ to read z foll[s3 ,if  
all or any portion ( a di/ribution aft] 
,decemb] #ca1 #bjai1 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+ ! ye> ( ! di/ribution1 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