12 2 STA T .5 1 09PUBLIC LA W 110 –4 5 8—DE C.2 3, 2008 Forpu rpo se so fthi s cla use , a m ou n ts carrie d o v er from precedin g ta x a b le y ears under subparagraph (B) shall be treated as employer contributions to 1 or more defined contributions plans to the extent attributable to employer contributions to such plans in such pre - ceding taxable years .’ ’. (d) AMEND MEN TSR E LA TED T OS E C T I ON 824 . — (1) Section 4 0 8A(c)( 3 )(B) of the 1 9 8 6C ode, as in effect after the amendments made by section 824(b)(1) of the 2006 Act, is amended— (A) by stri k ing the second ‘ ‘an’’ before ‘‘eligible’’, (B) by striking ‘‘other than a Roth I RA’’, and (C) by adding at the end the follo w ing new flush sen- tence
‘‘ T his subparagraph shall not apply to a q ualified rollover contribution from a Roth IRA or to a qualified rollover contribution from a designated Roth account which is a rollover contribution described in section 402A(c)(3)(A).’’ (2) Section 408A(d)(3)(B), as in effect after the amendments made by section 824(b)(2)(B) of the 2006 Act, is amended by striking ‘‘(other than a Roth IRA)’’ and by inserting at the end the following new sentence: ‘‘This paragraph shall not apply to a distribution which is a qualified rollover contribution from a Roth IRA or a qualified rollover contribution from a designated Roth account which is a rollover contribution described in section 402A(c)(3)(A)’’. (e) AMENDMENT TO SECTION 82 7 .—The first sentence of section 72(t)(2)( G )(iv) of the 1986 Code is amended by inserting ‘‘on or’’ before ‘‘before’’. (f) AMENDMENTS RELATED TO SECTION 829.— (1) Section 402(c)(11) of the 1986 Code is amended— (A) by inserting ‘‘described in paragraph (8)(B)(iii)’’ after ‘‘eligible retirement plan’’ in subparagraph (A), and (B) by striking ‘‘trust’’ before ‘‘designated beneficiary’’ in subparagraph (B). (2)(A) Section 402(f)(2)(A) of the 1986 Code is amended by adding at the end the following new sentence: ‘‘Such term shall include any distribution to a designated beneficiary which would be treated as an eligible rollover distribution by reason of subsection (c)(11), or section 403(a)(4)(B), 403(b)(8)(B), or 4 5 7(e)(16)(B), if the requirements of subsection (c)(11) were satisfied.’’ (B) Clause (i) of section 402(c)(11)(A) of the 1986 Code is amended by striking ‘‘for purposes of this subsection’’. (C) The amendments made by this paragraph shall apply with respect to plan years beginning after D ecember 31, 2009. (g) AMENDMENT RELATED TO SECTION 832.—Section 415(f) of the 1986 Code is amended by striking paragraph (2) and by redesig- nating paragraph (3) as paragraph (2). (h) AMENDMENTS RELATED TO SECTION 833.— (1) Section 408A(c)(3)(C) of the 1986 Code, as added by section 833(c) of the 2006 Act, is redesignated as subparagraph ( E ). (2) In the case of taxable years beginning after December 31, 2009, section 408A(c)(3)(E) of the 1986 Code (as redesig- nated by paragraph (1))— (A) is redesignated as subparagraph (D), and 26USC415.Ef f ectiv e da te. 26USC4 0 2 no te. 26 USC 402. 26 USC 7 2. 26 USC 40 8A .
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