Code · BILL · 116th Congress · H.R. 6800 (Engrossed in House) — Making emergency supplemental appropriations for the fiscal year ending September 30, 2020, and for other purposes. · Sec. 40305

Sec. 40305. Application of special rules to money purchase pension plans

51 words·~1 min read·/bill/116/hr/6800/eh/section-40305

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Section 2202(a)(6)(B) of the Coronavirus Aid, Relief, and Economic Security 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 section 401(a) of such Code before the period.