Sec. 280. APPLICATION OF SPECIAL RULES TO MONEY PURCHASE PENSION PLANS

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## SEC. 280 APPLICATION OF SPECIAL RULES TO MONEY PURCHASE PENSION PLANS ###

(a)In General 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 section 401(a) of the Internal Revenue Code of 1986” before the period. ###

(b)Effective Date **[**[26 U.S.C. 72 note](/us/usc/t26/s72)**]** The amendment made by this section shall apply as if included in the enactment of section 2202 of the CARES Act.

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U.S. Code

Annuities; certain proceeds of endowment and life insurance contracts
§ 72

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Sec. 280

APPLICATION OF SPECIAL RULES TO MONEY PURCHASE PENSION PLANS

U.S.C.§ 72

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