BILLS-109hr1960ih.pdf

1960 1986 years 1974 December 31, 2005 31, 2005 the first day annually year quarterly such year the taxable year the year December 31 December 31, 2006 any year December 2001 1 year December 17 31, 2005 one year the last day annual 3 years the first year 5-YEAR January 1 the first date 2006 2 year 20 2nd the entire taxable year a year 9 year 1st 2 years 13 years later than 3 years later than one year 13 1974 2005 72(b)(5 6 2005 5 taxable years age 85 December 11 31, 2005 2-year January 1, 2008 age annually

IH eficiary IH Revenue Code IH ployee Retirement Income Security 1 Act IH endar year IH endar quarter beginning July 1, 2005 IH TITLE IV IH Retirement Income Security Act IH 7871(d

IH Treas- United States SCRIBED.—For the United States of America Puerto Rico

IH

Indian ...........................................................................................

SEC the Internal Revenue Code Internal Treasury RSA Labor State ual U.S.C. GENERAL.—If Pension MENTS BENEFIT.—The Treasury Regulation SAVER DESCRIBED.—A CONGRESS VI FERS.—A ERISA TAIN SPOUSE ROTH IRA Workforce NUITY TICIPANTS TICES AGE.—Para- Committee the Small Business Job Protection Act the Small Business Job Protection neous Ways and Means nates NONSPOUSE UNCLAIMED BENEFITS.—A the Economic Growth and Tax Relief Reconcili- THE HOUSE OF REPRESENTATIVES NING SERVICES the Internal Revenue Code 2 of Senate House of Representa- ERS vidual SEP SEPS

Subparagraph Subparagraphs Subclause VI Roth PORTMAN

roth retirement savings pension plans sec retirement individual retirement sec clarification savings retirement plans elective clarification plans sec tax savings account rules sec