Sec. 2. Application of cooperative and small employer charity pension plan rules to certain charitable employers whose primary exempt purpose is providing services with respect to mothers and children
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Section 210(f)(1) of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1060(f)(1) ) is amended— by striking or at the end of subparagraph (B); by striking the period at the end of subparagraph
(C)and inserting ; or ; and by inserting after subparagraph
(C)the following new subparagraph: that, as of January 1, 2000, was maintained by an employer— described in section 501(c)(3) of the Internal Revenue Code of 1986, who has been in existence for at least 80 years, who conducts medical research directly or indirectly through grant making, and whose primary exempt purpose is to provide services with respect to mothers and children. . Section 414(y)(1) of the Internal Revenue Code of 1986 is amended— by striking or at the end of subparagraph (B); by striking the period at the end of subparagraph
(C)and inserting ; or ; and by inserting after subparagraph
(C)the following new subparagraph: that, as of January 1, 2000, was maintained by an employer— described in section 501(c)(3), who has been in existence for at least 80 years, who conducts medical research directly or indirectly through grant making, and whose primary exempt purpose is to provide services with respect to mothers and children. . The amendments made by subsections
(a)and
(b)shall take effect with respect to plan years beginning after December 31, 2018.
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Sec. 2
Application of cooperative and small employer charity pension plan rules to certain charitable employers whose primary exempt purpose is providing services with respect to mothers and children
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