Sec. 221. Application of special rules to money purchase pension plans
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/bill/116/s/4318/is/section-221·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 CARES Act ( Public Law 116–136 ) 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 ( Public Law 116–136 ).
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Sec. 221
Application of special rules to money purchase pension plans
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