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Code · BILL · 115th Congress · H.R. 88 (EAH) — 115 HR 88 EAH: Retirement, Savings, and Other Tax Relief Act of 2018 · Sec. 213

Sec. 213. Elective deferrals by members of the Ready Reserve of a reserve component of the Armed Forces

134 words·~1 min read·/bill/115/hr/88/eah/section-213

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Section 402(g) is amended by adding at the end the following new paragraph: In the case of a qualified ready reservist for any taxable year, the limitations of subparagraphs
(A)and
(C)of paragraph
(1)shall be applied separately with respect to— elective deferrals of such qualified ready reservist with respect to compensation described in subparagraph (B), and all other elective deferrals of such qualified ready reservist. For purposes of this paragraph, the term qualified ready reservist means any individual for any taxable year if such individual received compensation for service as a member of the Ready Reserve of a reserve component (as defined in section 101 of title 37, United States Code) during such taxable year. . The amendment made by this section shall apply to plan years beginning after December 31, 2018.
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