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Code · BILL · 113th Congress · H.R. 5875 (Introduced in House) — To amend the Internal Revenue Code of 1986 to encourage retirement savings by modifying requirements with respect to... · Sec. 2

Sec. 2. Elimination of restriction on SIMPLE IRA rollovers

45 words·~1 min read·/bill/113/hr/5875/ih/section-2·

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Paragraph
(3)of section 408(d) of the Internal Revenue Code of 1986 (relating to rollover contribution) is amended by striking subparagraph (G). The amendment made by this section shall apply to distributions in taxable years beginning after the date of the enactment of this Act.
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