BILLS-107hr1498ih.pdf

year the taxable year December 31, 2001 1986 years any taxable year December 31, 2009 January 1 the year January 1, 2008 3 taxable years 5-YEAR the first credit year 1998 20 year 2003 2006 a taxable year 2 taxable years 21 year 10 2002 3 year 90 days any year 408(d)(4 the preceding taxable year 5 years 2002 5 year such year 17 2002 January 6 1, 2002 19 year 3-YEAR 2004 the calendar year 2007 16 year 31 2005 at least 3 years 19 years 23 year 72 15 year 6 years APRIL 4, 2001 2001

SESSION H. R. 1498 the ‘‘Retirement Security

Massachusetts the United States of America United States

IH

the Internal Revenue Code Sec House of Representa- CONGRESS CEIVED COYNE Senate THE HOUSE OF REPRESENTATIVES EXCEPTED the Committee on Ways and Means

NEAL Roth MATSUI RANGEL ANDREWS

ira elective pension plan taxable year applicable percentage eligible individual individual taxable taxable pension contributions joint return distributions distribution refundable retirement