,,ii  #aag? ,,congress  #b;d ,session   
,s4 #ddbf  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,june #af1 #bjbb,mr4   
,"y 7= himself & ,ms4 ,hassan7 introduc$
 ! foll[+ bill2 :i* 0 read twice &      
ref]r$ to ! ,committee on ,f9ance  ,a   
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to modify rules relat+ to 
b5efici>ies ( *>itable rema9d] tru/s4   
#a4 ,%ort title ,?is ,act may be cit$ z 
! ,special ,ne$s ,tru/ ,improvem5t ,act 
( #bjbb4  #b4 ,treatm5t ( *>itable      
rema9d] b5efici>ies 9 applicable        
multi-b5efici>y tru/s "u def9$          
contribution plan di/ribution rules aft]
 dea? ( employee  7a7 ,9 g5]al ,section 
#dja7;a77#i77;,h77iv77,,ii7 ( ! ,int]nal
 ,rev5ue ,code ( #aihf is am5d$ by /rik+
 no individual & ins]t+ no b5efici>y4   
7b7 ,applicable multi-,b5efici>y tru/   
def9ition ,section #dja7;a77#i77;,h77v7 
( ! ,int]nal ,rev5ue ,code ( #aihf is   
am5d$ by add+ at ! end ! foll[+ flu%    
text3 ,= purposes ( ! prec$+ s5t5ce1 9 !
 case ( a tru/ ! t]ms ( :i* are describ$

 9 clause 7iv77,,ii71 any b5efici>y :i* 
is an organization describ$ 9 section   
#djh7;d77#h77;,b77i7 %all be treat$ z a 
designat$ b5efici>y describ$ 9 subclause
 7,,ii74 4  7c7 ,effective date ,!      
am5dm5ts made by ?is section %all take  
effect z if includ$ 9 section #dja ( !  
,sett+ ,e ,community ,up = ,retirem5t   
,enhancem5t ,act ( #bjai4