Code · BILL · 116th Congress · H.R. 133 (EAH) — 116 HR 133 EAH: Consolidated Appropriations Act, 2021 · Sec. 280

Sec. 280. Application of special rules to money purchase pension plans

71 words·~1 min read·/bill/116/hr/133/eah/section-280

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Section 2202(a)(6)(B) of the CARES Act is amended by inserting , and, in the case of a money purchase pension plan, a coronavirus-related distribution which is an in-service withdrawal shall be treated as meeting the distribution rules of before the period. section 401(a) of the Internal Revenue Code of 1986 The amendment made by this section shall apply as if included in the enactment of section 2202 of the CARES Act.