BILLS-107hr10pcs.pdf

years 1974 1986 December 31, 2001 31, 2001 the taxable year year 2002 2003 December 31 2004 annual 2005 December December 31, 2003 the first day 19 2001 annually such year January 1, 2002 2001 the plan year 403(a)(4 2009 36-month the first year the year 60-month the 60th day one month the last day JUNE 7, 2001 the age of 50 any year 60-DAY 180-day 1997 16 year January 1, 2004 1-year December 23 31, 2001 2006 the beginning of such year ‘3 years’ for ‘5 years’ 72 29 U.S.C. 1306(a September of each year 31, 2002

SESSION H. R. 10 the Comprehensive Retirement

7)(B the National Summit

Treas- the United States of America THE UNITED STATES

American DESIGNEES.—Any PARTICIPANTS.—For

SEC Treasury the Internal Revenue Code Labor U.S.C. GENERAL.—If State TAIN the House of Representatives Senate the National Summit the Committee on Education IRS IRAS MULTIEMPLOYER the Subcommittee on Labor the Committee on Health, Education Congress the Committee on Finance ERISA Internal House of Representatives REQUIRED.—A the Self-Correction Program the Subcommittee on Employer-Employee Human Services CONTRIBUTIONS.—Sec- the Committee on Health CHURCH a)(4 lative ‘‘Committee on Health, Education ESOP the American Savings Education Pensions the Committee on Ways and Means of the QUIREMENTS PCS ical subdivision ROLLOVER MENTS the Internal Revenue Service Committee Ways and Means of the House of Representa- the Federal Aviation Admin- the Small Business Job Protection DESCRIBED.—A nates Pensions of the Senate

Subparagraph 8)(B TAX.—There Roth Subparagraphs JEFF MARTHA C. MORRISON Subclause mula RULE.—In

plans sec deductible rollovers plans pension sec modification sec rollovers benefit plans contribution limits limits sec distributions sec contributions sec pcs limits rules sec