Sec. 337. Modification of required minimum distribution rules for special needs trusts
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/bill/117/hr/2617/unknown/section-337A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Section 401(a)(9)(H)(iv)(II) is amended by striking no individual and inserting no beneficiary . Section 401(a)(9)(H)(v) is amended by adding at the end the following flush sentence: For purposes of the preceding sentence, in the case of a trust the terms of which are described in clause (iv)(II), any beneficiary which is an organization described in section 408(d)(8)(B)(i) shall be treated as a designated beneficiary described in subclause (II). . The amendments made by this section shall apply to calendar years beginning after the date of the enactment of this Act.