134 
‘‘(III) DISTRIBUTIONS TREATED 
AS MEETING PLAN DISTRIBUTION RE-
QUIREMENTS; SELF-CERTIFICATION.— 
Any distribution which the employee 
or participant certifies as being an eli-
gible distribution to a domestic abuse 
victim shall be treated as meeting the 
requirements 
of 
sections 
401(k)(2)(B)(i), 
403(b)(7)(A)(i), 
403(b)(11), and 457(d)(1)(A).’’. 
(b) EFFECTIVE DATE.—The amendments made by 
this section shall apply to distributions made after the 
date of the enactment of this Act. 
SEC. 440. REFORM OF FAMILY ATTRIBUTION RULES. 
(a) CONTROLLED GROUPS.—Section 414(b) of the 
Internal Revenue Code of 1986 is amended— 
(1) by striking ‘‘For purposes of’’ and inserting 
the following: 
‘‘(1) IN GENERAL.—For purposes of’’, and 
(2) by adding at the end the following new 
paragraphs: 
‘‘(2) SPECIAL
RULES
FOR
APPLYING
FAMILY 
ATTRIBUTION.—For purposes of applying the attri-
bution rules under section 1563 with respect to 
paragraph (1), the following rules apply: 
VerDate Sep 11 2014 
01:40 Feb 03, 2026
Jkt 069200
PO 00000
Frm 00134
Fmt 6652
Sfmt 6201
E:\BILLS\H7315.IH
H7315
ssavage on LAPJG3WLY3PROD with BILLS
135 
‘‘(A) Community property laws shall be 
disregarded for purposes of determining owner-
ship. 
‘‘(B) Except as provided by the Secretary, 
stock of an individual not attributed under sec-
tion 1563(e)(5) to such individual’s spouse shall 
not be attributed to such spouse by reason of 
section 1563(e)(6)(A). 
‘‘(C) Except as provided by the Secretary, 
in the case of stock in different corporations 
that is attributed to a child under section 
1563(e)(6)(A) from each parent, and is not at-
tributed to such parents as spouses under sec-
tion 1563(e)(5), such attribution to the child 
shall not by itself result in such corporations 
being members of the same controlled group. 
‘‘(3) PLAN SHALL NOT FAIL TO BE TREATED AS 
SATISFYING
THIS
SECTION.—If the application of 
paragraph (2) causes two or more entities to be a 
controlled group, or to no longer be in a controlled 
group, such change shall be treated as a transaction 
to which section 410(b)(6)(C) applies.’’. 
(b) 
AFFILIATED
SERVICE
GROUPS.—Section 
414(m)(6)(B) of such Code is amended— 
VerDate Sep 11 2014 
01:40 Feb 03, 2026
Jkt 069200
PO 00000
Frm 00135
Fmt 6652
Sfmt 6201
E:\BILLS\H7315.IH
H7315
ssavage on LAPJG3WLY3PROD with BILLS
136 
(1) by striking ‘‘OWNERSHIP.—In determining’’ 
and inserting the following: ‘‘OWNERSHIP.— 
‘‘(i) IN GENERAL.—In determining’’; 
and 
(2) by adding at the end the following new 
clauses: 
‘‘(ii) SPECIAL RULES FOR APPLYING 
FAMILY
ATTRIBUTION.—For purposes of 
applying the attribution rules under section 
318 with respect to clause (i), the following 
rules apply: 
‘‘(I) Community property laws 
shall be disregarded for purposes of 
determining ownership. 
‘‘(II) Except as provided by the 
Secretary, stock of an individual not 
attributed 
under 
section 
318(a)(1)(A)(i) to such individual’s 
spouse shall not be attributed by rea-
son of section 318(a)(1)(A)(ii) to such 
spouse from a child who has not at-
tained the age of 21 years. 
‘‘(III) Except as provided by the 
Secretary, in the case of stock in dif-
ferent corporations that is attributed 
VerDate Sep 11 2014 
01:40 Feb 03, 2026
Jkt 069200
PO 00000
Frm 00136
Fmt 6652
Sfmt 6201
E:\BILLS\H7315.IH
H7315
ssavage on LAPJG3WLY3PROD with BILLS
137 
under section 318(a)(1)(A)(ii) to a 
child who has not attained the age of 
21 years from each parent, and is not 
attributed to such parents as spouses 
under section 318(a)(1)(A)(i), such 
attribution to the child shall not by 
itself result in such corporations being 
members of the same affiliated service 
group. 
‘‘(iii) PLAN SHALL NOT FAIL TO BE 
TREATED AS SATISFYING THIS SECTION.— 
If the application of clause (ii) causes two 
or more entities to be an affiliated service 
group, or to no longer be in an affiliated 
service group, such change shall be treated 
as 
a 
transaction 
to 
which 
section 
410(b)(6)(C) applies.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to plan years beginning on or after 
the date of the enactment of this Act. 
VerDate Sep 11 2014 
01:40 Feb 03, 2026
Jkt 069200
PO 00000
Frm 00137
Fmt 6652
Sfmt 6201
E:\BILLS\H7315.IH
H7315
ssavage on LAPJG3WLY3PROD with BILLS
138 
SEC. 441. AMENDMENTS TO INCREASE BENEFIT ACCRUALS 
UNDER PLAN FOR PREVIOUS PLAN YEAR AL-
LOWED UNTIL EMPLOYER TAX RETURN DUE 
DATE. 
(a) IN GENERAL.—Section 401(b) of the Internal 
Revenue Code of 1986 is amended by adding at the end 
the following new paragraph: 
‘‘(3) RETROACTIVE PLAN AMENDMENTS THAT 
INCREASE BENEFIT ACCRUALS.—If— 
‘‘(A) an employer amends a stock bonus, 
pension, profit-sharing, or annuity plan to in-
crease benefits accrued under the plan effective 
for the preceding plan year (other than increas-
ing the amount of matching contributions (as 
defined in subsection (m)(4)(A))), 
‘‘(B) such amendment would not otherwise 
cause the plan to fail to meet any of the re-
quirements of this subchapter, and 
‘‘(C) such amendment is adopted before 
the time prescribed by law for filing the return 
of the employer for a taxable year (including 
extensions thereof) during which such amend-
ment is effective, 
the employer may elect to treat such amendment as 
having been adopted as of the last day of the plan 
year in which the amendment is effective.’’. 
VerDate Sep 11 2014 
01:40 Feb 03, 2026
Jkt 069200
PO 00000
Frm 00138
Fmt 6652
Sfmt 6201
E:\BILLS\H7315.IH
H7315
ssavage on LAPJG3WLY3PROD with BILLS
139 
(b) EFFECTIVE DATE.—The amendments made by 
this section shall apply to plan years beginning after De-
cember 31, 2025. 
SEC. 442. RETROACTIVE FIRST YEAR ELECTIVE DEFER-
RALS FOR SOLE PROPRIETORS. 
(a) IN GENERAL.—Section 401(b)(2) of the Internal 
Revenue Code of 1986 is amended by adding at the end 
the following: ‘‘In the case of an individual who owns the 
entire interest in an unincorporated trade or business, and 
who is the only employee of such trade or business, any 
elective deferrals (as defined in section 402(g)(3)) under 
a qualified cash or deferred arrangement to which the pre-
ceding sentence applies, which are made by such individual 
before the time for filing the return of such individual for 
the taxable year (determined without regard to any exten-
sions) ending after or with the end of the plan’s first plan 
year, shall be treated as having been made before the end 
of such first plan year.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to plan years beginning after the 
date of the enactment of this Act. 
VerDate Sep 11 2014 
01:40 Feb 03, 2026
Jkt 069200
PO 00000
Frm 00139
Fmt 6652
Sfmt 6201
E:\BILLS\H7315.IH
H7315
ssavage on LAPJG3WLY3PROD with BILLS
140 
SEC. 443. LIMITING CESSATION OF IRA TREATMENT TO 
PORTION OF ACCOUNT INVOLVED IN A PRO-
HIBITED TRANSACTION. 
(a) IN GENERAL.—Section 408(e)(2)(A) of the Inter-
nal Revenue Code of 1986 is amended by striking ‘‘such 
account ceases to be an individual retirement account’’ 
and inserting the following: ‘‘the amount involved (as de-
fined in section 4975(f)(4)) in such transaction shall be 
treated as distributed to the individual’’. 
(b) CONFORMING AMENDMENTS.— 
(1) Section 408(e)(2)(B) of such Code is 
amended to read as follows: 
‘‘(B) ACCOUNT TREATED AS DISTRIBUTING 
POTION
OF
ASSETS
USED
IN
PROHIBITED 
TRANSACTION.—In any case in which a portion 
of an individual retirement account is treated as 
distributed under subparagraph (A) as of the 
first day of any taxable year, paragraph (1) of 
subsection (d) applies as if there were a dis-
tribution on such first day in an amount equal 
to the fair market value of such portion, deter-
mined as of the date on which the transaction 
prohibited by section 4975 occurs.’’. 
(A) by striking ‘‘ALL ITS ASSETS.—In any 
case’’ and all that follows through ‘‘by reason 
of subparagraph (A)’’ and inserting the fol-
VerDate Sep 11 2014 
01:40 Feb 03, 2026
Jkt 069200
PO 00000
Frm 00140
Fmt 6652
Sfmt 6201
E:\BILLS\H7315.IH
H7315
ssavage on LAPJG3WLY3PROD with BILLS
141 
lowing: ‘‘PORTION OF ASSETS USED IN PROHIB-
ITED TRANSACTION.—In any case in which a 
portion of an individual retirement account is 
treated as distributed under subparagraph 
(A)’’; and 
(B) by striking ‘‘all assets in the account’’ 
and inserting ‘‘such portion’’. 
(2) Section 4975(c)(3) of such Code is amended 
by striking ‘‘the account ceases’’ and all that follows 
and inserting the following: ‘‘the portion of the ac-
count used in the transaction is treated as distrib-
uted under paragraph (2)(A) or (4) of section 
408(e).’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
the date of the enactment of this Act. 
SEC. 444. REVIEW OF PENSION RISK TRANSFER INTERPRE-
TIVE BULLETIN. 
Not later than 1 year after the date of enactment 
of this Act, the Secretary of Labor shall— 
(1) review section 2509.95–1 of title 29, Code 
of Federal Regulations (relating to the fiduciary 
standards under the Employee Retirement Income 
Security Act of 1974 when selecting an annuity pro-
vider for a defined benefit pension plan) to deter-
VerDate Sep 11 2014 
01:40 Feb 03, 2026
Jkt 069200
PO 00000
Frm 00141
Fmt 6652
Sfmt 6201
E:\BILLS\H7315.IH
H7315
ssavage on LAPJG3WLY3PROD with BILLS
142 
mine whether amendments to such section are war-
ranted; and 
(2) report to Congress on the findings of such 
review, including an assessment of any risk to par-
ticipants. 
SEC. 445. AMENDMENTS RELATING TO SETTING EVERY 
COMMUNITY UP FOR RETIREMENT ENHANCE-
MENT ACT OF 2019. 
(a) TECHNICAL AMENDMENTS.— 
(1) AMENDMENTS
RELATING
TO
SECTION 
103.— 
(A) Section 401(k)(12)(G) of the Internal 
Revenue Code of 1986 is amended by striking 
‘‘the requirements under subparagraph (A)(i)’’ 
and inserting ‘‘the contribution requirements 
under subparagraph (B) or (C)’’. 
(B) Section 401(k)(13)(D)(iv) of such 
Code is amended by striking ‘‘and (F)’’ and in-
serting ‘‘and (G)’’. 
(C) Section 401(m)(12) of such Code is 
amended by striking ‘‘and’’ at the end of sub-
paragraph (A), by redesignating subparagraph 
(B) as subparagraph (C), and by inserting after 
subparagraph (A) (as so amended) the fol-
lowing new subparagraph: 
VerDate Sep 11 2014 
01:40 Feb 03, 2026
Jkt 069200
PO 00000
Frm 00142
Fmt 6652
Sfmt 6201
E:\BILLS\H7315.IH
H7315
ssavage on LAPJG3WLY3PROD with BILLS
143 
‘‘(B) meets the notice requirements of sub-
section (k)(13)(E), and’’. 
(2) AMENDMENT RELATING TO SECTION 112.— 
Section 401(k)(15)(B)(i)(II) of such Code is amend-
ed by striking ‘‘subsection (m)(2)’’ and inserting 
‘‘paragraphs (2), (11), and (12) of subsection (m)’’. 
(3) AMENDMENT RELATING TO SECTION 114.— 
Section 401(a)(9)(C)(iii) of such Code is amended 
by striking ‘‘employee to whom clause (i)(II) ap-
plies’’ and inserting ‘‘employee (other than an em-
ployee to whom clause (i)(II) does not apply by rea-
son of clause (ii))’’. 
(4) AMENDMENT RELATING TO SECTION 116.— 
Section 4973(b) of such Code is amended by adding 
at the end of the flush matter the following: ‘‘Such 
term shall not include any designated nondeductible 
contribution (as defined in subparagraph (C) of sec-
tion 408(o)(2)) which does not exceed the non-
deductible limit under subparagraph (B) thereof by 
reason of an election under section 408(o)(5).’’. 
(5) EFFECTIVE DATE.—The amendments made 
by this subsection shall take effect as if included in 
the section of the Setting Every Community Up for 
Retirement Enhancement Act of 2019 to which the 
amendment relates. 
VerDate Sep 11 2014 
01:40 Feb 03, 2026
Jkt 069200
PO 00000
Frm 00143
Fmt 6652
Sfmt 6201
E:\BILLS\H7315.IH
H7315
ssavage on LAPJG3WLY3PROD with BILLS
144 
(b) CLERICAL AMENDMENTS.— 
(1) Section 408(o)(5)(A) of such Code is 
amended by striking ‘‘subsection (b)’’ and inserting 
‘‘section 219(b)’’. 
(2) Section 72(t)(2)(H)(vi)(IV) of such Code is 
amended by striking ‘‘403(b)(7)(A)(ii)’’ and insert-
ing ‘‘ 403(b)(7)(A)(i)’’. 
SEC. 446. PROVISIONS RELATING TO PLAN AMENDMENTS. 
(a) IN GENERAL.—If this section applies to any re-
tirement plan or contract amendment— 
(1) such retirement plan or contract shall be 
treated as being operated in accordance with the 
terms of the plan during the period described in sub-
section (b)(2)(A); and 
(2) except as provided by the Secretary of the 
Treasury (or the Secretary’s delegate), such retire-
ment plan shall not fail to meet the requirements of 
section 411(d)(6) of the Internal Revenue Code of 
1986 and section 204(g) of the Employee Retire-
ment Income Security Act of 1974 by reason of such 
amendment. 
(b) AMENDMENTS TO WHICH SECTION APPLIES.— 
(1) IN GENERAL.—This section shall apply to 
any amendment to any retirement plan or annuity 
contract which is made— 
VerDate Sep 11 2014 
01:40 Feb 03, 2026
Jkt 069200
PO 00000
Frm 00144
Fmt 6652
Sfmt 6201
E:\BILLS\H7315.IH
H7315
ssavage on LAPJG3WLY3PROD with BILLS
145 
(A) pursuant to any amendment made by 
this Act or pursuant to any regulation issued by 
the Secretary of the Treasury or the Secretary 
of Labor (or a delegate of either such Sec-
retary) under this Act; and 
(B) on or before the last day of the first 
plan year beginning on or after January 1, 
2026, or such later date as the Secretary of the 
Treasury may prescribe. 
In the case of a governmental plan (as defined in 
section 414(d) of the Internal Revenue Code of 
1986), or an applicable collectively bargained plan, 
this paragraph shall be applied by substituting 
‘‘2028’’ for ‘‘2026’’. For purposes of the preceding 
sentence, the term ‘‘applicable collectively bargained 
plan’’ means a plan maintained pursuant to 1 or 
more collective bargaining agreements between em-
ployee representatives and 1 or more employers rati-
fied before the date of enactment of this Act. 
(2) CONDITIONS.—This section shall not apply 
to any amendment unless— 
(A) during the period— 
(i) beginning on the date the legisla-
tive or regulatory amendment described in 
paragraph (1)(A) takes effect (or in the 
VerDate Sep 11 2014 
01:40 Feb 03, 2026
Jkt 069200
PO 00000
Frm 00145
Fmt 6652
Sfmt 6201
E:\BILLS\H7315.IH
H7315
ssavage on LAPJG3WLY3PROD with BILLS
146 
case of a plan or contract amendment not 
required by such legislative or regulatory 
amendment, the effective date specified by 
the plan); and 
(ii) ending on the date described in 
paragraph (1)(B) (as modified by the sec-
ond sentence of paragraph (1)) (or, if ear-
lier, the date the plan or contract amend-
ment is adopted), 
the plan or contract is operated as if such plan 
or contract amendment were in effect; and 
(B) such plan or contract amendment ap-
plies retroactively for such period. 
(c) COORDINATION WITH OTHER PROVISIONS RE-
LATING TO PLAN AMENDMENTS.— 
(1) SECURE
ACT.—Section 601(b)(1) of the 
Setting Every Community Up for Retirement En-
hancement Act of 2019 is amended— 
(A) by striking ‘‘January 1, 2022’’ in sub-
paragraph (B) and inserting ‘‘January 1, 
2024’’, and 
(B) by striking ‘‘substituting ‘2024’ for 
‘2022’.’’ in the flush matter at the end and in-
serting ‘‘substituting ‘2026’ for ‘2024’.’’. 
(2) CARES ACT.— 
VerDate Sep 11 2014 
01:40 Feb 03, 2026
Jkt 069200
PO 00000
Frm 00146
Fmt 6652
Sfmt 6201
E:\BILLS\H7315.IH
H7315
ssavage on LAPJG3WLY3PROD with BILLS
147 
(A) SPECIAL RULES FOR USE OF RETIRE-
MENT
FUNDS.—Section 2202(c)(2)(A) of the 
CARES Act is amended by striking ‘‘January 
1, 2022’’ in clause (ii) and inserting ‘‘January 
1, 2026’’. 
(B) TEMPORARY
WAIVER
OF
REQUIRED 
MINIMUM DISTRIBUTIONS RULES FOR CERTAIN 
RETIREMENT PLANS AND ACCOUNTS.—Section 
2203(c)(2)(B)(i) of the CARES Act is amend-
ed— 
(i) by striking ‘‘January 1, 2022’’ in 
subclause (II) and inserting ‘‘January 1, 
2026’’, and 
(ii) by striking ‘‘substituting ‘2024’ 
for ‘2022’.’’ in the flush matter at the end 
and inserting ‘‘substituting ‘2028’ for 
‘2024’.’’. 
(C) TAXPAYER CERTAINTY AND DISASTER 
TAX
RELIEF
ACT
OF
2020.—Section 
302(d)(2)(A) of the Taxpayer Certainty and 
Disaster Tax Relief Act of 2020 is amended by 
striking ‘‘January 1, 2022’’ in clause (ii) and 
inserting ‘‘January 1, 2026’’. 
VerDate Sep 11 2014 
01:40 Feb 03, 2026
Jkt 069200
PO 00000
Frm 00147
Fmt 6652
Sfmt 6201
E:\BILLS\H7315.IH
H7315
ssavage on LAPJG3WLY3PROD with BILLS
148 
SEC. 447. SIMPLE AND SEP ROTH IRAS. 
(a) IN GENERAL.—Section 408A of the Internal Rev-
enue Code of 1986 is amended by striking subsection (f). 
(b) RULES RELATING TO SIMPLIFIED EMPLOYEE 
PENSIONS.— 
(1) CONTRIBUTIONS.—Section 402(h)(1) of 
such Code is amended by striking ‘‘and’’ at the end 
of subparagraph (A), by striking the period at the 
end of subparagraph (B) and inserting ‘‘, and’’, and 
by adding at the end the following new subpara-
graph: 
‘‘(C) in the case of any contributions pur-
suant to a simplified employer pension which 
are made to an individual retirement plan des-
ignated as a Roth IRA, such contribution shall 
not be excludable from gross income.’’. 
(2) DISTRIBUTIONS.—Section 402(h)(3) of such 
Code is amended by inserting ‘‘, or section 408A(d) 
in the case of an individual retirement plan des-
ignated as a Roth IRA’’ before the period at the 
end. 
(3) ELECTION REQUIRED.—Section 408(k) of 
such Code is amended by redesignating paragraphs 
(7), (8), and (9) as paragraphs (8), (9), and (10), 
respectively, and by inserting the after paragraph 
(6) the following new paragraph: 
VerDate Sep 11 2014 
01:40 Feb 03, 2026
Jkt 069200
PO 00000
Frm 00148
Fmt 6652
Sfmt 6201
E:\BILLS\H7315.IH
H7315
ssavage on LAPJG3WLY3PROD with BILLS
149 
‘‘(7) ROTH CONTRIBUTION ELECTION.—An in-
dividual retirement plan which is designated as a 
Roth IRA shall not be treated as a simplified em-
ployee pension under this subsection unless the em-
ployee elects for such plan to be so treated (at such 
time and in such manner as the Secretary may pro-
vide).’’. 
(c) RULES RELATING TO SIMPLE RETIREMENT AC-
COUNTS.— 
(1) ELECTION REQUIRED.—Section 408(p) of 
such Code is amended by adding at the end the fol-
lowing new paragraph: 
‘‘(11) ROTH CONTRIBUTION ELECTION.—An in-
dividual retirement plan which is designated as a 
Roth IRA shall not be treated as a simple retirement 
account under this subsection unless the employee 
elects for such plan to be so treated (at such time 
and in such manner as the Secretary may pro-
vide).’’. 
(2) ROLLOVERS.—Section 408A(e) of such 
Code is amended by adding at the end the following 
new paragraph: 
‘‘(3) SIMPLE RETIREMENT ACCOUNTS.—In the 
case of any payment or distribution out of a simple 
retirement account (as defined in section 408(p)) 
VerDate Sep 11 2014 
01:40 Feb 03, 2026
Jkt 069200
PO 00000
Frm 00149
Fmt 6652
Sfmt 6201
E:\BILLS\H7315.IH
H7315
ssavage on LAPJG3WLY3PROD with BILLS
150 
with respect to which an election has been made 
under section 408(p)(11) and to which 72(t)(6) ap-
plies, the term ‘qualified rollover contribution’ shall 
not include any payment or distribution paid into an 
account other than another simple retirement ac-
count (as so defined).’’. 
(d) COORDINATION WITH ROTH CONTRIBUTION LIM-
ITATION.—Section 408A(c) of such Code is amended by 
adding at the end the following new paragraph: 
‘‘(7) COORDINATION
WITH
LIMITATION
FOR 
SIMPLE RETIREMENT PLANS AND SEPS.—In the case 
of an individual on whose behalf contributions are 
made to a simple retirement account or a simplified 
employee pension, the amount described in para-
graph (2)(A) shall be increased by an amount equal 
to the contributions made on the individual’s behalf 
to such account or pension for the taxable year, but 
only to the extent such contributions— 
‘‘(A) in the case of a simplified retirement 
account— 
‘‘(i) do not exceed the sum of the dol-
lar amount in effect for the taxable year 
under section 408(p)(2)(A)(ii) and the em-
ployer contribution required under sub-
VerDate Sep 11 2014 
01:40 Feb 03, 2026
Jkt 069200
PO 00000
Frm 00150
Fmt 6652
Sfmt 6201
E:\BILLS\H7315.IH
H7315
ssavage on LAPJG3WLY3PROD with BILLS
151 
paragraph (A)(iii) or (B)(i), as the case 
may be, of section 408(p)(2), and 
‘‘(ii) do not cause the elective defer-
rals (as defined in section 402(g)(3)) on 
behalf of such individual to exceed the lim-
itation under section 402(g)(1) (taking 
into account any additional elective defer-
rals permitted under section 414(v)), or 
‘‘(B) in the case of a simplified employee 
pension, do not exceed the limitation in effect 
under section 408(j).’’. 
(e) 
CONFORMING
AMENDMENT.—Section 
408A(d)(2)(B) of such Code is amended by inserting ‘‘, 
or employer in the case of a simple retirement account 
(as defined in section 408(p)) or simplified employee pen-
sion (as defined in section 408(k)),’’ after ‘‘individual’s 
spouse’’. 
(f) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2024. 
SEC. 448. HARDSHIP WITHDRAWAL RULES FOR 403(B) 
PLANS. 
(a) IN GENERAL.—Section 403(b) of the Internal 
Revenue Code of 1986, as amended by the preceding pro-
VerDate Sep 11 2014 
01:40 Feb 03, 2026
Jkt 069200
PO 00000
Frm 00151
Fmt 6652
Sfmt 6201
E:\BILLS\H7315.IH
H7315
ssavage on LAPJG3WLY3PROD with BILLS