Code · BILL · 113th Congress · H.R. 1 (Introduced in House) — To amend the Internal Revenue Code of 1986 to provide for comprehensive tax reform. · Sec. 1615

Sec. 1615. Reduction in minimum age for allowable in-service distributions

64 words·~1 min read·/bill/113/hr/1/ih/section-1615

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Section 401(a)(36) is amended by striking age 62 and inserting age 59 . 1/2 457(b) plans Clause

(i)of section 457(d)(1)(A) is amended by inserting (in the case of a plan maintained by an employer described in subsection (e)(1)(A), age 59 before the comma at the end. 1/2 ) The amendments made by this section shall apply to distributions made after December 31, 2014.