,i  #aag? ,,congress  #b;d ,session  ,h4
 ,r4 #hcca  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,july #ab1 #bjbb,mr4  
,davidson introduc$ ! foll[+ bill2 :i* 0
 ref]r$ to ! ,committee on ,ways &      
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to tempor>ily     
susp5d requir$ m9imum di/ribution rules 
= c]ta9 retirem5t plans & acc\nts4  #a4 
,tempor>y waiv] ( requir$ m9imum        
di/ribution rules = c]ta9 retirem5t     
plans & acc\nts  7a7 ,9 g5]al ,section  
#dja7;a77#i77;,i7 ( ! ,int]nal ,rev5ue  
,code ( #aihf is am5d$-- 7#a7 9 clause  
7i71 by /rik+ #bjbj & ins]t+ requir$    
m9imum di/ribution susp5sion cal5d> ye>1
  7#b7 9 clause 7ii7-- 7,a7 9 ! head+1  
by /rik+ 9 #bjbj & ins]t+ 9 a requir$   
m9imum di/ribution susp5sion cal5d> ye>1
  7,b7 by /rik+ 9 cal5d> ye> #bjbj &    
ins]t+ 9 a requir$ m9imum di/ribution   
cal5d> ye>1 &  7,c7 9 subclause 7,,ii71 
by /rik+ ,janu>y #a1 #bjbj & ins]t+ su* 
cal5d> ye>1  7#c7 9 clause 7iii77,,ii71 
by ins]t+ or cal5d> ye> #bjbb aft]      

cal5d> ye> #bjbj1 &  7#d7 by add+ at !  
end ! foll[+ new clause3  7iv7 ,requir$ 
m9imum di/ribution susp5sion cal5d> ye> 
,= purposes ( ?is subp>agraph1 ! t]m    
requir$ m9imum di/ribution susp5sion    
cal5d> ye> means cal5d> ye> #bjbj &     
cal5d> ye> #bjbb4  4  7b7 ,eligible     
rollov] di/ributions ,section           
#djb7;c77#d7 ( ! ,int]nal ,rev5ue ,code 
( #aihf is am5d$ by ins]t+ or #bjbb aft]
 #bjbj ea* place x appe>s4  7c7         
,effective dates  7#a7 ,9 g5]al ,!      
am5dm5ts made by ?is section %all apply 
= cal5d> ye>s beg9n+ aft] ,decemb] #ca1 
#bjba4  7#b7 ,provisions relat+ to plan 
or contract am5dm5ts  7,a7 ,9 g5]al ,if 
?is p>agraph applies to any plan or     
contract am5dm5t--  7i7 su* 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 section1 &  7ii7      
except z provid$ by ! ,secret>y ( !     
,treasury 7or ! ,secret>y's delegate71  

su* plan or contract %all n fail to meet
 ! requirem5ts ( section #daa7;d77#f7 ( 
! ,int]nal ,rev5ue ,code ( #aihf &      
section #bjd7;g7 ( ! ,employee          
,retirem5t ,income ,security ,act (     
#aigd by reason ( su* am5dm5t4  7,b7    
,am5dm5ts to :i* p>agraph applies  7i7  
,9 g5]al ,?is p>agraph %all apply to any
 am5dm5t to any 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  
#bjbd4 ,9 ! case ( a gov]nm5tal plan1   
?is subclause %all be appli$ by         
sub/itut+ #bjbf = #bjbd4  7ii7          
,conditions ,?is p>agraph %all n apply  
to any am5dm5t unless dur+ ! p]iod      
beg9n+ on ! effective date ( ! am5dm5t &
 end+ on ,decemb] #ca1 #bjbb1 ! plan or 
contract is op]at$ z if su* plan or     
contract am5dm5t 7 9 effect4