,,ii  #aag? ,,congress  #b;d ,session   
,s4 #eabe  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,novemb] #ag1 #bjbb,mr4
 ,kelly 7= himself & ,mr4 ,cassidy7     
introduc$ ! foll[+ bill2 :i* 0 read     
twice & ref]r$ to ! ,committee on       
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to re=m !         
application ( family attribution rules =
 purposes ( retirem5t plans4  #a4 ,%ort 
title ,?is ,act may be cit$ z ! ,family 
,attribution ,mod]nization ,act4  #b4   
,re=m ( family attribution rule  7a7 ,9 
g5]al ,section #dad ( ! ,int]nal ,rev5ue
 ,code ( #aihf is am5d$-- 7#a7 9        
subsection 7b7-- 7,a7 by /rik+ ,=       
purposes ( & ins]t+ ! foll[+3  7#a7 ,9  
g5]al ,= purposes (  1 &  7,b7 by add+  
at ! end ! foll[+ new p>agraphs3  7#b7  
,special rules = apply+ family          
attribution ,= purposes ( apply+ !      
attribution rules "u section #aefc )    
respect to p>agraph 7#a71 ! foll[+ rules
 apply3 7,a7 ,community prop]ty laws    
%all be disreg>d$ = purposes ( det]m9+  

own]%ip4  7,b7 ,except z provid$ by !   
,secret>y1 /ock ( an individual n       
attribut$ "u section #aefc7;e77#e7 to   
su* individual's sp\se %all n be        
attribut$ to su* sp\se by reason (      
#aefc7;e77#f77;,a74  7,c7 ,except z     
provid$ by ! ,secret>y1 9 ! case ( /ock 
9 diff]5t corporations t is attribut$ to
 a *ild "u section #aefc7;e77#f77;,a7 f 
ea* p>5t1 & is n attribut$ to su* p>5ts 
z sp\ses "u section #aefc7;e77#e71 su*  
attribution to ! *ild %all n by itself  
result 9 su* corporations be+ memb]s ( !
 same controll$ gr\p4  7#c7 ,plan %all n
 fail to be treat$ z satisfy+ ?is       
section ,if application ( p>agraph 7#b7 
causes two or m entities to be a        
controll$ gr\p1 or an affiliat$ s]vice  
gr\p1 or to no long] be 9 a controll$   
gr\p or an affiliat$ s]vice gr\p1 su*   
*ange %all be treat$ z a transaction to 
:i* section #daj7;b77#f77;,c7 applies4  
1 &  7#b7 9 subsection 7m77#f77;,b71 by 
/rik+ apply & ins]t+ apply1 except t    
community prop]ty laws %all be disreg>d$

 = purposes ( det]m9+ own]%ip4  7b7     
,effective date ,! am5dm5ts made by ?is 
section %all apply to plan ye>s beg9n+  
on or aft] ! date ( ! enactm5t ( ?is    
section4