,,ii  #aagth ,,congress  #ast ,session  
,s4 #ahhi  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,may #bg1      
#bjba,mr4 ,burr 7for himself and ,mr4   
,bennet7 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 establish an exception to the  
penalty on early distributions from     
qualified plans for individuals         
diagnosed with certain terminal         
illnesses4  #a4 ,short title ,this ,act 
may be cited as the ,kathryn ,manginelli
 ,act of #bjba or the ,compassionate    
,retirement ,act of #bjba4  #b4         
,exception to penalty on early          
distributions from qualified plans for  
individuals with a terminal illness  7a7
 ,in general ,section #gb7t77#b7 of the 
,internal ,revenue ,code of #aihf is    
amended by adding at the end the        
following new subparagraph3  7,i7       
,terminal illness  7i7 ,in general      
,distributions which are made to the    

employee who is a terminally ill        
individual on or after the date on which
 such employee has been certified by a  
physician as having a terminal illness4 
7ii7 ,definition ,for purposes of this  
subparagraph1 the term terminally ill   
individual has the same meaning given   
such term under section                 
#aja7;g77#d77;,a71 except that #hd      
months shall be substituted for #bd     
months4  7iii7 ,documentation ,for      
purposes of this subparagraph1 an       
employee shall not be considered to be a
 terminally ill individual unless such  
employee furnishes sufficient evidence  
in such form and manner as the          
,secretary may require4  4  7b7         
,effective date ,the amendment made by  
this section shall apply to             
distributions after the date of the     
enactment of this ,act4