,i  #aag? ,,congress  #a/ ,session  ,h4 
,r4 #ehgc  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,novemb] #d1 #bjba,ms4
 ,mann+ introduc$ ! foll[+ bill2 :i* 0  
ref]r$ to ! ,committee on ,education &  
,labor1 & 9 addition to ! ,committee on 
,ways & ,means1 = a p]iod to be         
subsequ5tly det]m9$ by ! ,speak]1 9 ea* 
case = consid]ation ( su* provisions z  
fall )9 ! jurisdiction ( ! committee    
conc]n$  ,a ,,bill  ,to am5d ! ,employee
 ,retirem5t ,income ,security ,act (    
#aigd to improve "p-"t cov]age = "p-"t  
work]s1 & = o!r purposes4  #a4 ,%ort    
title ,?is ,act may be cit$ z ! ,improv+
 ,"p-,"t ,work]s ,access to ,retirem5t  
,act ( #bjba4  #b4 ,improv+ "p-"t       
cov]age = "p-"t work]s  7a7 ,am5dm5t (  
,employee ,retirem5t ,income ,security  
,act ( #aigd  7#a7 ,9 g5]al ,section    
#bjb ( ! ,employee ,retirem5t ,income   
,security ,act ( #aigd 7#bi ,u4,s4,c4   
#ajeb7 is am5d$ by add+ at ! end !      
foll[+ new subsection3  7c7 ,special    
rule = c]ta9 "p-,"t employees  7#a7 ,9  

g5]al ,a p5sion plan t includes ei!r a  
qualifi$ ca% or def]r$ arrangem5t 7z    
def9$ 9 section #dja7k7 ( ! ,int]nal    
,rev5ue ,code ( #aihf7 or a sal>y       
r$uction agreem5t 7z describ$ 9 section 
#djc7;b7 ( su* ,code7 %all n require1 z 
a condition ( p>ticipation 9 !          
arrangem5t or agreem5t1 t an employee   
complete a p]iod ( s]vice ) ! employ]   
7or employ]s7 ma9ta9+ ! plan ext5d+     
beyond ! close ( ! e>li] (-- 7,a7 !     
p]iod p]mitt$ "u subsection 7a77#a7     
7det]m9$ )\t reg>d to subp>agraph       
7,b77i7 !re(72 or  7,b7 ! fir/ #bd-mon? 
p]iod-- 7i7 consi/+ ( #b consecutive    
#ab-mon? p]iods dur+ ea* ( :i* !        
employee has at lea/ #ejj h\rs ( s]vice2
 &  7ii7 by ! close ( :i* ! employee has
 atta9$ ! age ( #ba4  7#b7 ,exception   
,p>agraph 7#a77;,b7 %all n apply to any 
employee describ$ 9 section #daj7;b77#c7
 ( ! ,int]nal ,rev5ue ,code ( #aihf4    
7#c7 ,coord9ation ) o!r rules  7,a7 ,9  
g5]al ,9 ! case ( employees :o are      
eligible to p>ticipate 9 ! arrangem5t or

 agreem5t solely by reason ( p>agraph   
7#a77;,b73 7i7 ,exclusions ,an employ]  
may elect to exclude su* employees f !  
application ( subsections 7a77#d71      
7k77#c71 7k77#ab71 7k77#ac71            
7k77#ae77;,b77i77,i71 & 7m77#b7 (       
section #dja ( su* ,code & section      
#daj7;b7 ( su* ,code4  7ii7 ,"t (       
p>ticipation ,! rules ( subsection      
7a77#d7 %all apply to su* employees4    
7,b7 ,top-heavy rules ,an employ] may   
elect to exclude all employees :o are   
eligible to p>ticipate 9 a plan ma9ta9$ 
by ! employ] solely by reason ( p>agraph
 7#a77;,b7 f ! application ( ! ve/+ &   
b5efit requirem5ts "u subsections 7b7 & 
7c7 ( section #daf ( su* ,code4  7#d7   
#ab-mon? p]iod ,= purposes ( ?is        
subsection1 #ab-mon? p]iods %all be     
det]m9$ 9 ! same mann] z "u ! la/ s5t5ce
 ( subsection 7a77#c77;,a71 except t    
#ab-mon? p]iods beg9n+ be=e ,janu>y #a1 
#bjba1 %all n be tak5 into acc\nt4  7#b7
 ,ve/+ ,section #bjc7;b7 ( ! ,employee  
,retirem5t ,income ,security ,act (     

#aigd 7#bi ,u4,s4,c4 #ajec7;a77 is am5d$
 by r$esignat+ p>agraph 7#d7 z p>agraph 
7#e7 & by ins]t+ aft] p>agraph 7#c7 !   
foll[+ new p>agraph3  7#d7 ,"p-"t       
employees ,= purposes ( det]m9+ :e!r an 
employee :o is eligible to p>ticipate 9 
a qualifi$ ca% or def]r$ arrangem5t or a
 sal>y r$uction agreem5t "u a plan      
solely by reason ( section              
#bjb7;c77#a77;,b7 has a non=feitable "r 
to employ] contributions-- 7,a7 except z
 provid$ 9 subp>agraph 7,b71 ea*        
#ab-mon? p]iod = :i* ! employee has at  
lea/ #ejj h\rs ( s]vice %all be treat$ z
 a ye> ( s]vice2  7,b7 p>agraph 7#c7    
%all be appli$ by sub/itut+ at lea/ #ejj
 h\rs ( s]vice = m ?an #ejj h\rs (      
s]vice 9 subp>agraph 7,a7 !re(2 &  7,c7 
#ab-mon? p]iods occurr+ be=e ! #bd-mon? 
p]iod describ$ 9 section                
#bjb7;c77#a77;,b7 %all n be treat$ z    
ye>s ( s]vice4  ,= purposes ( ?is       
p>agraph1 #ab-mon? p]iods %all be       
det]m9$ 9 ! same mann] z "u ! la/ s5t5ce
 ( section #bjb7;a77#c77;,a71 except t  

#ab-mon? p]iods beg9n+ be=e ,janu>y #a1 
#bjba1 %all n be tak5 into acc\nt4  4   
7#c7 ,pre-#bjba s]vice ,section #aab7;b7
 ( ! ,sett+ ,e ,community ,up =         
,retirem5t ,enhancem5t ,act ( #bjai 7#bf
 ,u4,s4,c4 #dja note7 is am5d$ by /rik+ 
section #dja7k77#b77;,d77ii7 & ins]t+   
p>agraphs 7#b77;,d77ii7 &               
7#ae77;,b77iii7 ( section #dja7k74  7b7 
,con=m+ am5dm5ts to ,int]nal ,rev5ue    
,code ( #aihf  7#a7 ,9 g5]al ,section   
#daj7;a7 ( ! ,int]nal ,rev5ue ,code (   
#aihf is am5d$ by add+ at ! end ! foll[+
 new p>agraphs3  7#f7 ,special rule =   
c]ta9 "p-"t employees  7,a7 ,9 g5]al ,9 
! case ( a plan t includes ei!r a       
qualifi$ ca% or def]r$ arrangem5t 7z    
def9$ 9 section #dja7k77 a tru/ ( :i*   
su* plan is a "p %all n con/itute a     
qualifi$ tru/ "u section #dja7;a7 if !  
plan requires1 z a condition (          
p>ticipation 9 ! plan or arrangem5t1 t  
an employee complete a p]iod ( s]vice ) 
! employ] 7or employ]s7 ma9ta9+ ! plan  
ext5d+ beyond ! close ( ! e>li] (-- 7i7 

! p]iod p]mitt$ "u p>agraph 7#a7        
7det]m9$ )\t reg>d to subp>agraph       
7,b77i7 !re(71 or  7ii7 ! fir/ #bd-mon? 
p]iod-- 7,i7 consi/+ ( #b consecutive   
#ab-mon? p]iods dur+ ea* ( :i* !        
employee has at lea/ #ejj h\rs ( s]vice1
 &  7,,ii7 by ! close ( :i* ! employee  
has atta9$ ! age ( #ba4  7,b7 ,exception
 ,subp>agraph 7,a77ii7 %all n apply to  
any employee describ$ 9 section         
#daj7;b77#c74  7,c7 ,coord9ation ) o!r  
rules  7i7 ,9 g5]al ,9 ! case (         
employees :o are eligible to p>ticipate 
9 ! arrangem5t or agreem5t solely by    
reason ( subp>agraph 7,a77ii7-- 7,i7    
,exclusions ,an employ] may elect to    
exclude su* employees f ! application ( 
subsection 7b7 & ( subsections 7a77#d71 
7k77#c71 7k77#ab71 7k77#ac71            
7k77#ae77;,b77i77,i71 & 7m77#b7 (       
section #dja4  7,,ii7 ,"t ( p>ticipation
 ,! rules ( p>agraph 7#d7 %all apply to 
su* employees4  7ii7 ,top-heavy rules   
,an employ] may elect to exclude all    
employees :o are eligible to p>ticipate 

9 a plan ma9ta9$ by ! employ] solely by 
reason ( subp>agraph 7,a77ii7 f !       
application ( ! ve/+ & b5efit           
requirem5ts "u subsections 7b7 & 7c7 (  
section #daf4  7,d7 #ab-mon? p]iod ,=   
purposes ( ?is p>agraph1 #ab-mon? p]iods
 %all be det]m9$ 9 ! same mann] z "u !  
la/ s5t5ce ( p>agraph 7#c77;,a71 except 
t #ab-mon? p]iods beg9n+ be=e ,janu>y   
#a1 #bjba1 %all n be tak5 into acc\nt4  
4  7#b7 ,ve/+ ,section #daj7;a7 ( !     
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by add+ at ! end ! foll[+3  7#f7 ,"p-"t 
employees ,= purposes ( det]m9+ :e!r an 
employee :o is eligible to p>ticipate 9 
a qualifi$ ca% or def]r$ arrangem5t or a
 sal>y r$uction agreem5t "u a plan      
solely by reason ( p>agraph             
7#f77;,a77ii7 has a non=feitable "r to  
employ] contributions-- 7,a7 except z   
provid$ 9 subp>agraph 7,b71 ea* #ab-mon?
 p]iod = :i* ! employee has at lea/ #ejj
 h\rs ( s]vice %all be treat$ z a ye> ( 
s]vice1  7,b7 section #daa7;a77#f7 %all 
be appli$ by sub/itut+ at lea/ #ejj h\rs

 ( s]vice = m ?an #ejj h\rs ( s]vice 9  
subp>agraph 7,a7 !re(1 &  7,c7 #ab-mon? 
p]iods occurr+ be=e ! #bd-mon? p]iod    
describ$ 9 p>agraph 7#f77;,a77ii7 %all n
 be treat$ z ye>s ( s]vice4  ,= purposes
 ( ?is p>agraph1 #ab-mon? p]iods %all be
 det]m9$ 9 ! same mann] z "u p>agraph   
7#f77;,d74  4