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Code · BILL · 113th Congress · H.R. 2117 (Introduced in House) — To simplify and enhance qualified retirement plans, and for other purposes. · Sec. 304

Sec. 304. Rollover of insurance contracts to IRAs

70 words·~1 min read·/bill/113/hr/2117/ih/section-304

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Section 408(a)(3) is amended by inserting other than insurance contracts that were rolled over to an IRA from a qualified retirement plan described in clause (iii), (iv), or
(vi)of section 402(c)(8)(B) provided that such contracts provide only incidental death benefits taking into account both the IRA and the qualified retirement plan after contract . The amendment made by subsection
(a)shall apply to years beginning after December 31, 2013.
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