,i  #aah? ,,congress  #a/ ,session  ,h4 
,r4 #fgeg  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,decemb] #ac1         
#bjbc,mr4 ,la,hood 7= himself & ,ms4    
,sn*ez7 introduc$ ! foll[+ bill2 :i* 0  
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to p]mit ! rollov]       
contributions f ,ro? ,i,r,as to         
designat$ ,ro? acc\nts4  #a4 ,rollov]   
contributions f ,ro? ,i,r,as to         
designat$ ,ro? acc\nts  7a7 ,treatm5t z 
rollov] di/ribution = purposes ( ,ro?   
,,ira ,section #djh7;d77#c77;,a7 ( !    
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by /rik+ 2 or at ! end ( clause 7i7 &   
ins]t+ a comma1 by /rik+ ! p]iod at !   
end ( clause 7ii7 & ins]t+ 1 or & by    
ins]t+ aft] clause 7ii7 ! foll[+ new    
clause3  7iii7 ! entire am\nt receiv$   
7includ+ money & any o!r prop]ty7 is    
paid 9 a direct tru/ee-to-tru/ee transf]
 f a ,ro? ,,ira to a designat$ ,ro?     
acc\nt 7)9 ! mean+ ( section #djb;,a74  
4  7b7 ,treatm5t z rollov] contribution 

= purposes ( desg9at$ ,ro? acc\nt       
,section #djb;,a7c77#c77;,b7 ( su* ,code
 is am5d$ by ins]t+ or "u section       
#djh7;d77#c77;,a77iii7 aft] subp>agraph 
7,a74  7c7 ,coord9ation ) nonexclusion  
p]iod ,section #djb;,a7d77#b77;,b7 ( su*
 ,code is am5d$-- 7#a7 by /rik+ e>li] 9 
! matt] prec$+ subclause 7i7 & ins]t+   
e>lie/1  7#b7 by /rik+ or at ! end (    
clause 7i71  7#c7 by /rik+ ! p]iod at ! 
end ( clause 7ii7 & ins]t+ 1 or1 &  7#d7
 by add+ at ! end ! foll[+ new clause3  
7iii7 if a rollov] contribution 0 made  
to ! designat$ ,ro? acc\nt f a ,ro?     
,,ira1 ! fir/ taxable ye> 9 :i* su* a   
rollov] contribution 0 made4  4  7d7    
,effective date ,! am5dm5ts made by ?is 
section %all apply to am\nts paid or    
di/ribut$ aft] ! date ( ! enactm5t ( ?is
 ,act4