,,ii  #aagth ,,congress  #b;d ,session  
,s4 #ddbf  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,june #af1     
#bjbb,mr4 ,young 7for himself and ,ms4  
,hassan7 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 modify rules relating to       
beneficiaries of charitable remainder   
trusts4  #a4 ,short title ,this ,act may
 be cited as the ,special ,needs ,trust 
,improvement ,act of #bjbb4  #b4        
,treatment of charitable remainder      
beneficiaries in applicable             
multi-beneficiary trusts under defined  
contribution plan distribution rules    
after death of employee  7a7 ,in general
 ,section #dja7;a77#i77;,h77iv77,,ii7 of
 the ,internal ,revenue ,code of #aihf  
is amended by striking no individual and
 inserting no beneficiary4  7b7         
,applicable multi-,beneficiary trust    
definition ,section #dja7;a77#i77;,h77v7
 of the ,internal ,revenue ,code of     

#aihf is amended by adding at the end   
the following flush text3 ,for purposes 
of the preceding sentence1 in the case  
of a trust the terms of which are       
described in clause 7iv77,,ii71 any     
beneficiary which is an organization    
described in section                    
#djh7;d77#h77;,b77i7 shall be treated as
 a designated beneficiary described in  
subclause 7,,ii74 4  7c7 ,effective date
 ,the amendments made by this section   
shall take effect as if included in     
section #dja of the ,setting ,every     
,community ,up for ,retirement          
,enhancement ,act of #bjai4