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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. 504

Sec. 504. Rollovers from Roth IRAs to plans

148 words·~1 min read·/bill/115/s/3781/is/section-504·

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Subparagraph
(B)of section 402A(c)(3) is amended by striking shall not and inserting or, in the case of a rollover from a Roth IRA, under section 408 shall not . The Secretary of the Treasury shall amend the regulations with respect to rollovers from Roth IRAs to permit such rollovers to be made to an applicable retirement plan (as defined in section 402A(e)(1) of the Internal Revenue Code of 1986) in accordance with the amendment made by subsection (a). The amendment made by subsection
(a)shall apply to distributions made after December 31, 2018. The modifications and amendments required under subsection
(b)shall be deemed to have been made as of January 1, 2019, and as of such date all applicable laws shall be applied in all respects as though the actions which the Secretary of the Treasury is required to take under such subsection had been taken.
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