12 2 STA T . 1 63 1 PUBLIC LA W 11 0– 2 45—J U NE 1 7, 200 8SEC.107 . DI S TR I BU TI ON S F RO M RETIREMENT PLA NS TO INDI V IDUALS CALLED TO ACTIVE DUT Y . (a)INGE NE RAL.—Cl a use ( iv ) of se ct io n72 (t)(2)(G) is a m en d ed by st r i k in g‘ ‘ , and before D ecember 31 ,2 0 07 ’ ’. (b) EF FE CTIV E DATE.— Th e amendment made by this section shall a p ply to individuals ordered or called to active duty on or after December 31, 2007. SEC. 10 8 . AUT H ORITY TO DISCLOSE RETURN INFORMATION FOR CER - TAIN VETERANS PRO G RAMS MADE PERMANENT. (a) IN GENERAL.— P aragraph (7) of section 6 103(l) is amended by striking the last sentence thereof. (b) C O NFOR M IN GA MEN D MENT.— S ection 6103(l)(7)(D)(viii)(III) is amended by striking ‘‘sections 1710(a)(1)(I), 1710(a)(2), 1710(b), and 1712(a)(2)( B )’’ and inserting ‘‘sections 1710(a)(2)(G), 1710(a)(3), and 1710(b)’’. (c) EFFECTIVE DATE.—The amendment made by subsection (a) shall apply to re q uests made after September 30, 200 8 . SEC. 10 9 . CONTRIBUTIONS OF MILITARY DEATH GRATUITIES TO ROTH IRAS AND EDUCATION SAVINGS ACCOUNTS. (a) PROVI S ION IN EFFECT BEFORE PENSION PROTECTION ACT.— Subsection (e) of section 4 08A (relating to qualified rollover con - tribution), as in effect before the amendments made by section 824 of the Pension Protection Act of 2006, is amended to read as follo w s
‘‘(e) QU ALIFIED R OLLOVER CONTRI B UTION.— F or purposes of this section— ‘‘(1) IN GENERAL.—The term ‘qualified rollover contribution’ means a rollover contribution to a Roth IRA from another such account, or from an individual retirement plan, but only if such rollover contribution meets the requirements of section 408(d)(3). Such term includes a rollover contribution described in section 402A(c)(3)(A). For purposes of section 408(d)(3)(B), there shall be disregarded any qualified rollover contribution from an individual retirement plan (other than a Roth IRA) to a Roth IRA. ‘‘(2) M ILITAR Y DEAT H GRATUITY.— ‘‘(A) IN GENERAL.—The term ‘qualified rollover con- tribution’ includes a contribution to a Roth IRA maintained for the benefit of an individual made before the end of the 1-year period beginning on the date on which such individual receives an amount under section 1477 of title 10, U nited States Code, or section 1 9 67 of title 38 of such Code, with respect to a person, to the e x tent that such contribution does not exceed— ‘‘(i) the sum of the amounts received during such period by such individual under such sections with respect to such person, reduced by ‘‘(ii) the amounts so received which were contrib- uted to a Coverdell education savings account under section 5 30(d)(9). ‘‘(B) ANNUAL LIMIT ON NUMBER OF ROLLOVERS NOT TOA P PLY.—Section 408(d)(3)(B) shall not apply with respect to amounts treated as a rollover by subparagraph (A). ‘‘(C) APPLICATION OF SECTION 72 .—For purposes of applying section 72 in the case of a distribution which 26USC 6 103note. 26 USC 7 2 note. 26 USC 72.
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