112 STAT. 798 PUBLIC LAW 105-206-JULY 22, 1998 taxable years in the 4-year period under subparagraph (A)(iii) shall be increased by the aggregate distributions from Roth IRAs for such taxable year which are allocable under paragraph (4) to the portion of such qualified rollover contribution required to be included in gross income under subparagraph (A)(i). "(II) LIMITATION ON AGGREGATE AMOUNT INCLUDED.—The amount required to be included in gross income for any taxable year under subparagraph (A)(iii) shall not exceed the aggregate amount required to be included in gross income under subparagraph (A)(iii) for all taxable years in the 4-year period (without regard to subclause (I)) reduced by amounts included for all preceding taxable years. " (ii) DEATH OF DISTRIBUTEE.— " (I) IN GENERAL. —I f the individual required to include amounts in gross income under such subparagraph dies before all of such amounts are included, all remaining amounts shall be included in gross income for the taxable year which includes the date of death. " (II) SPECIAL RULE FOR SURVIVING SPOUSE. — If the spouse of the individual described in subclause (I) acquires the individual's entire interest in any Roth IRA to which such qualified rollover contribution is properly allocable, the spouse may elect to treat the remaining amounts described in subclause (I) as includible in the spouse's gross income in the taxable years of the spouse ending with or within the taxable years of such individual in which such amounts would otherwise have been includible. Any such election may not be made or changed after the due date for the spouse's taxable year which includes the date of death. "(G) SPECIAL RULE FOR APPLYING SECTION 72.— " (i) IN GENERAL. —I f— "(I) any portion of a distribution from a Roth IRA is properly allocable to a qualified rollover contribution described in this paragraph; and "(II) such distribution is made within the 5- taxable year period beginning with the taxable year in which such contribution was made, then section 72(t) shall be applied as if such portion were includible in gross income. "(ii) LIMITATION.— Clause (i) shall apply only to the extent of the amount of the qualified rollover contribution includible in gross income under subparagraph (A)(i).". (5)(A) Section 408A(d)(4) of the 1986 Code is amended to read as follows: "(4) AGGREGATION AND ORDERING RULES. — "(A) AGGREGATION RULES. —Section 408(d)(2) shall be applied separately with respect to Roth IRAs and other individual retirement plans.
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