12 2 STA T .5 11 7PUBLIC LA W 11 0–4 5 8—DE C.2 3, 2008 ‘ ‘ (I)ther e qui re db e g i n ning d a te w ith re sp e c t t o an y indi v idua l shall be deter m ined without regard to this subparagraph f or purposes of applying this paragraph for calendar years after 20 0 9, and ‘‘(II) if clause (ii) of subparagraph ( B ) applies, the 5- year period described in such clause shall be determined without regard to calendar year 2009 .’ ’. (b) ELIG I B L ERO LLO V E RD I ST RIB U TIO N S. —S ection 4 02(c)(4) of the Internal Revenue C ode of 1 9 86 (defining eligible rollover dis- tribution) is amended by adding at the end the following new flush sentence
‘‘If all or any portion of a distribution during 2009 is treated as an eligible rollover distribution but would not be so treated if the minimum distribution requirements under section 401(a)(9) had applied during 2009, such distribution shall not be treated as an eligible rollover distribution for purposes of section 401(a)( 3 1) or 3405(c) or subsection (f) of this section.’’. (c) E F FE C TIVE D A TES.— (1) IN GENERAL.— T he amendments made by this section shall apply for calendar years beginning after December 31, 2008. (2) P ROVISIONS RELATING TO P LAN OR CONTRACT A M EN D - MENTS.— ( A ) IN GENERAL.—If this paragraph applies to any pen- sion plan or contract amendment, such pension plan or contract shall not fail to be treated as being operated in accordance with the terms of the plan during the period described in subparagraph (B)(ii) solely because the plan operates in accordance with this section. (B) AMENDMENTS TO WH ICH PARAGRAPH APPLIES.— (i) IN GENERAL.—This paragraph shall apply to any amendment to any pension plan or annuity con- tract which— (I) is made pursuant to the amendments made by this section, and (II) is made on or before the last day of the first plan year beginning on or after J anuary 1, 2011. In the case of a governmental plan, subclause (II) shall be applied by substituting ‘‘2012’’ for ‘‘2011’’. (ii) CONDITIONS.—This paragraph shall not apply to any amendment unless during the period beginning on the effective date of the amendment and ending on December 31, 2009, the plan or contract is operated as if such plan or contract amendment were in effect. SEC.20 2. TRAN S I TI O NR UL E CLARI F ICATION. (a) AMENDMENT TO ERISA.—Subparagraph (B) of section 303(c)(5) of the Employee Retirement Income Security Act of 19 7 4 (29 U .S.C. 1083(c)(5)) is amended— (1) by stri k ing clause (iii) and redesignating clause (iv) as clause (iii)
and (2) by striking clause (i) and inserting the following: ‘‘(i) IN GENERAL.—E x cept as provided in clause (iii), in the case of plan years beginning after 2007 26USC401note. 26 USC 402.
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