Code · BILL · 115th Congress · S. 3781 (Introduced in Senate) — To amend the Internal Revenue Code of 1986 to reform retirement provisions, and for other purposes. · Sec. 501

Sec. 501. Roth plan distribution rules

99 words·~1 min read·/bill/115/s/3781/is/section-501

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Subsection

(d)of section 402A is amended by adding at the end the following new paragraph: Notwithstanding sections 403(b)(10) and 457(d)(2), the following provisions shall not apply to any designated Roth account: Section 401(a)(9)(A). The incidental death benefit requirements of section 401(a). . Except as provided in paragraph (2), the amendment made by this section shall apply to taxable years beginning after December 31, 2018. The amendment made by this section shall not apply to distributions which are required with respect to years beginning before January 1, 2019, but are permitted to be paid on or after such date.