,i  #aag? ,,congress  #a/ ,session  ,h4 
,r4 #biec  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,may #d1 #bjba,mrs4   
,mc,bath 7= h]self1 ,ms4 ,moore (       
,wiscons91 & ,mr4 ,smuck]7 introduc$ !  
foll[+ bill2 :i* 0 ref]r$ to !          
,committee on ,ways & ,means  ,a ,,bill 
,to am5d ! ,int]nal ,rev5ue ,code (     
#aihf to all[ p5alty-free )drawals f    
retirem5t plans = dome/ic abuse victims4
  #a4 ,%ort title ,?is ,act may be cit$ 
z ! ,sav+s ,access ,= ,escap+ &         
,rebuild+ ,act ( #bjba or ! ,,saf] ,act4
  #b4 ,p5alty-free )drawals f retirem5t 
plans = individuals 9 case ( dome/ic    
abuse  7a7 ,9 g5]al ,section #gb7t77#b7 
( ! ,int]nal ,rev5ue ,code ( #aihf is   
am5d$ by add+ at ! end ! foll[+ new     
subp>agraph3  7,i7 ,di/ributions f      
retirem5t plan 9 case ( dome/ic abuse   
7i7 ,9 g5]al ,any eligible di/ribution  
to a dome/ic abuse victim4  7ii7        
,limitation ,! aggregate am\nt :i* may  
be treat$ z an eligible di/ribution to a
 dome/ic abuse victim by any individual 

%all n exce$ an am\nt equal to ! less]  
(-- 7,i7 #aj1jjj1 or  7,,ii7 #ej p]c5t (
 ! pres5t value ( ! non=feitable accru$ 
b5efit ( ! employee "u ! plan4  7iii7   
,eligible di/ribution to a dome/ic abuse
 victim ,= purposes ( ?is subp>agraph-- 
7,i7 ,9 g5]al ,a di/ribution %all be    
treat$ z an eligible di/ribution to a   
dome/ic abuse victim if su* di/ribution 
is f an applicable eligible retirem5t   
plan to an individual & made dur+ !     
#a-ye> p]iod beg9n+ on ! date on :i* !  
individual is a victim ( dome/ic abuse  
by a sp\se or dome/ic p>tn]4  7,,ii7    
,dome/ic abuse ,! t]m dome/ic abuse     
means physical1 psy*ological1 sexual1   
emotional1 or economic abuse1 includ+   
ef=ts to control1 isolate1 humiliate1 or
 intimidate ! victim1 or to und]m9e !   
victim's ability to reason indep5d5tly1 
includ+ by means ( abuse ( ! victim's   
*ild or ano!r family memb] liv+ 9 !     
h\sehold4  7iv7 ,am\nt di/ribut$ may be 
repaid  7,i7 ,9 g5]al ,any individual :o
 receives a di/ribution describ$ 9      

clause 7i7 may1 at any "t dur+ ! #c-ye> 
p]iod beg9n+ on ! day aft] ! date on :i*
 su* di/ribution 0 receiv$1 make "o or m
 contributions 9 an aggregate am\nt n to
 exce$ ! am\nt ( su* di/ribution to an  
applicable eligible retirem5t plan ( :i*
 su* individual is a b5efici>y & to :i* 
a rollov] contribution ( su* di/ribution
 c\ld be made "u section #djb7;c71      
#djc7;a77#d71 #djc7;b77#h71             
#djh7;d77#c71 or #deg7;e77#af71 z ! case
 may be4  7,,ii7 ,limitation on         
contributions to applicable eligible    
retirem5t plans o!r ?an ,i,r,as ,!      
aggregate am\nt ( contributions made by 
an individual "u subclause 7,i7 to any  
applicable eligible retirem5t plan :i*  
is n an individual retirem5t plan %all n
 exce$ ! aggregate am\nt ( eligible     
di/ributions to a dome/ic abuse victim  
:i* are made f su* plan to su*          
individual4 ,subclause 7,i7 %all n apply
 to contributions to any applicable     
eligible retirem5t plan :i* is n an     
individual retirem5t plan unless !      

individual is eligible to make          
contributions 7o!r ?an ^? describ$ 9    
subclause 7,i77 to su* applicable       
eligible retirem5t plan4  7,,iii7       
,treatm5t ( repaym5ts ( di/ributions f  
applicable eligible retirem5t plans o!r 
?an ,i,r,as ,if a contribution is made  
"u subclause 7,i7 ) respect to an       
eligible di/ribution to a dome/ic abuse 
victim f an applicable eligible         
retirem5t plan o!r ?an an individual    
retirem5t plan1 !n ! taxpay] %all1 to ! 
ext5t ( ! am\nt ( ! contribution1 be    
treat$ z hav+ receiv$ su* di/ribution 9 
an eligible rollov] di/ribution 7z def9$
 9 section #djb7;c77#d77 & z hav+       
transf]r$ ! am\nt to ! applicable       
eligible retirem5t plan 9 a direct      
tru/ee to tru/ee transf] )9 #fj days ( !
 di/ribution4  7,,iv7 ,treatm5t (       
repaym5ts = di/ributions f ,i,r,as ,if a
 contribution is made "u subclause 7,i7 
) respect to an eligible di/ribution to 
a dome/ic abuse victim f an individual  
retirem5t plan1 !n1 to ! ext5t ( ! am\nt

 ( ! contribution1 su* di/ribution %all 
be treat$ z a di/ribution describ$ 9    
section #djh7;d77#c7 & z hav+ be5       
transf]r$ to ! applicable eligible      
retirem5t plan 9 a direct tru/ee to     
tru/ee transf] )9 #fj days ( !          
di/ribution4  7v7 ,def9ition & special  
rule ,= purposes ( ?is subp>agraph3 7,i7
 ,applicable eligible retirem5t plan ,! 
t]m applicable eligible retirem5t plan  
means an eligible retirem5t plan 7z     
def9$ 9 section #djb7;c77#h77;,b77 o!r  
?an a def9$ b5efit plan4  7,,ii7        
,di/ributions treat$ z meet+ plan       
di/ribution requirem5ts2                
self-c]tification ,any di/ribution :i* !
 employee or p>ticipant c]tifies z be+  
an eligible di/ribution to a dome/ic    
abuse victim %all be treat$ z meet+ !   
requirem5ts ( sections                  
#dja7k77#b77;,b77i71                    
#djc7;b77#g77;,a77ii71 #djc7;b77#aa71 & 
#deg7;d77#a77;,a74  4  7b7 ,effective   
date ,! am5dm5ts made by ?is section    
%all apply to di/ributions made aft] !  

date ( ! enactm5t ( ?is ,act4