ignated Roth account which is a rollover con-
tribution 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 fol-
lowing 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 827.—The first sen-
tence 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 sub-
section 
(c)(11), 
or 
section 
403(a)(4)(B), 
403(b)(8)(B), or 457(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 December 31, 2008. 
(g) AMENDMENT RELATED TO SECTION 832.—Sec-
tion 415(f) of the 1986 Code is amended by striking para-
graph (2) and by redesignating paragraph (3) as para-
graph (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 redesig-
nated 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 redesignated by paragraph (1))— 
(A) is redesignated as subparagraph (D), 
and
(B) is amended by striking ‘‘subparagraph 
(C)(ii)’’ and inserting ‘‘subparagraph (B)(ii)’’. 
(i) AMENDMENTS RELATED TO SECTION 841.— 
(1) Section 420(c)(1)(A) of the 1986 Code is 
amended by adding at the end the following new 
sentence: ‘‘In the case of a qualified future transfer 
or collectively bargained transfer to which subsection 
(f) applies, any assets so transferred may also be 
used to pay liabilities described in subsection 
(f)(2)(C).’’ 
(2) Section 420(f)(2) of the 1986 Code is 
amended by striking ‘‘such’’ before ‘‘the applicable’’ 
in subparagraph (D)(i)(I). 
(3) Section 4980(c)(2)(B) of the 1986 Code is 
amended by striking ‘‘or’’ at the end of clause (i), 
by striking the period at the end of clause (ii) and 
inserting ‘‘, or’’, and by adding at the end the fol-
lowing new clause: 
‘‘(iii) any transfer described in section 
420(f)(2)(B)(ii)(II).’’. 
(j) AMENDMENTS RELATED TO SECTION 845.— 
(1) Subsection (l) of section 402 of the 1986 
Code is amended— 
(A) in paragraph (1)—
(i) by inserting ‘‘maintained by the 
employer described in paragraph (4)(B)’’ 
after ‘‘an eligible retirement plan’’, and 
(ii) by striking ‘‘of the employee, his 
spouse, or dependents (as defined in sec-
tion 152)’’ , 
(B) in paragraph (4)(D), by— 
(i) inserting ‘‘(as defined in section 
152)’’ after ‘‘dependents’’, and 
(ii) striking ‘‘health insurance plan’’ 
and inserting ‘‘health plan’’, and 
(C) in paragraph (5)(A), by striking 
‘‘health insurance plan’’ and inserting ‘‘health 
plan’’. 
(2) Subparagraph (B) of section 402(l)(3) of 
the 1986 Code is amended by striking ‘‘all amounts 
distributed from all eligible retirement plans were 
treated as 1 contract for purposes of determining 
the inclusion of such distribution under section 72’’ 
and inserting ‘‘all amounts to the credit of the eligi-
ble public safety officer in all eligible retirement 
plans maintained by the employer described in para-
graph (4)(B) were distributed during such taxable 
year and all such plans were treated as 1 contract 
for purposes of determining under section 72 the ag-
gregate amount which would have been so includ-
ible’’. 
(k) AMENDMENTS RELATED TO SECTION 854.— 
(1) Section 3121(b)(5)(E) of the 1986 Code is 
amended by striking ‘‘or special trial judge’’. 
(2) Section 210(a)(5)(E) of the Social Security 
Act is amended by striking ‘‘or special trial judge’’. 
(l) AMENDMENTS RELATED TO SECTION 856.—Sec-
tion 856 of the 2006 Act, and the amendments made by 
such section, are hereby repealed, and the Internal Rev-
enue Code of 1986 shall be applied and administered as 
if such sections and amendments had not been enacted. 
(m) AMENDMENT RELATED TO SECTION 864.—Sec-
tion 864(a) of the 2006 Act is amended by striking ‘‘Rec-
onciliation’’. 
SEC. 10. AMENDMENTS RELATED TO TITLE IX. 
(a) AMENDMENT RELATED TO SECTION 901.—Sec-
tion 401(a)(35)(E)(iv) of the 1986 Code is amended to 
read as follows: 
‘‘(iv) ONE-PARTICIPANT RETIREMENT 
PLAN.—For purposes of clause (iii), the 
term 
‘one-participant 
retirement 
plan’ 
means a retirement plan that on the first 
day of the plan year—
‘‘(I) covered only one individual 
(or the individual and the individual’s 
spouse) and the individual (or the in-
dividual and the individual’s spouse) 
owned 100 percent of the plan spon-
sor (whether or not incorporated), or 
‘‘(II) covered only one or more 
partners 
(or 
partners 
and 
their 
spouses) in the plan sponsor.’’. 
(b) AMENDMENTS RELATED TO SECTION 902.— 
(1) Section 401(k)(13)(D)(i)(I) of the 1986 
Code is amended by striking ‘‘such compensation as 
exceeds 1 percent but does not’’ and inserting ‘‘such 
contributions as exceed 1 percent but do not’’. 
(2) Sections 401(k)(8)(E) and 411(a)(3)(G) of 
the 1986 Code are each amended— 
(A) by striking ‘‘an erroneous automatic 
contribution’’ and inserting ‘‘a permissible with-
drawal’’, and 
(B) by striking ‘‘ERRONEOUS AUTOMATIC 
CONTRIBUTION’’ in the heading and inserting 
‘‘PERMISSIBLE WITHDRAWAL’’. 
(3) Section 402(g)(2)(A)(ii) of the 1986 Code is 
amended by inserting ‘‘through the end of such tax-
able year’’ after ‘‘such amount’’.
(4) Section 414(w)(3) of the 1986 Code is 
amended— 
(A) in subparagraph (B), by inserting 
‘‘and’’ after the comma at the end, 
(B) by striking subparagraph (C), and 
(C) by redesignating subparagraph (D) as 
subparagraph (C). 
(5) Section 414(w)(5) of the 1986 Code is 
amended by striking ‘‘and’’ at the end of subpara-
graph (B), by striking the period at the end of sub-
paragraph (C) and inserting a comma, and by add-
ing at the end the following: 
‘‘(D) a simplified employee pension the 
terms of which provide for a salary reduction 
arrangement described in section 408(k)(6), 
and 
‘‘(E) a simple retirement account (as de-
fined in section 408(p)).’’. 
(6) Section 414(w)(6) of the 1986 Code is 
amended by inserting ‘‘or for purposes of applying 
the limitation under section 402(g)(1)’’ before the 
period at the end. 
(c) AMENDMENTS RELATED TO SECTION 903.— 
(1) AMENDMENT
OF
1986
CODE.—Section 
414(x)(1) of the 1986 Code is amended by adding
at the end of paragraph (1) the following new sen-
tence: ‘‘In the case of a termination of the defined 
benefit plan and the applicable defined contribution 
plan forming part of an eligible combined plan, the 
plan administrator shall terminate each such plan 
separately.’’ 
(2) AMENDMENTS OF ERISA.—Section 210(e) 
of ERISA is amended— 
(A) by adding at the end of paragraph (1) 
the following new sentence: ‘‘In the case of a 
termination of the defined benefit plan and the 
applicable defined contribution plan forming 
part of an eligible combined plan, the plan ad-
ministrator shall terminate each such plan sep-
arately.’’, and 
(B) by striking paragraph (3) and by re-
designating paragraphs (4), (5), and (6) as 
paragraphs (3), (4), and (5), respectively. 
(d) AMENDMENTS RELATED TO SECTION 906.— 
(1) Section 906(b)(1)(B)(ii) of the 2006 Act is 
amended by striking ‘‘paragraph (1)’’ and inserting 
‘‘paragraph (10)’’. 
(2) Section 4021(b) of ERISA is amended by 
inserting ‘‘or’’ at the end of paragraph (12), by
striking ‘‘; or’’ at the end of paragraph (13) and in-
serting a period, and by striking paragraph (14). 
SEC. 11. AMENDMENTS RELATED TO TITLE X. 
(a) AMENDMENTS
TO
RAILROAD
RETIREMENT 
ACT.— 
(1) Section 14(b) of the Railroad Retirement 
Act of 1974 (45 U.S.C. 231m(b)) is amended by 
adding at the end the following: 
‘‘(3)(i) Payments made pursuant to paragraph 
(2) of this subsection shall not require that the em-
ployee be entitled to an annuity under section 
2(a)(1) of this Act: Provided, however, That where 
an employee is not entitled to such an annuity, pay-
ments made pursuant to paragraph (2) may not 
begin before the month in which the following three 
conditions are satisfied: 
‘‘(A) The employee has completed ten 
years of service in the railroad industry or, five 
years of service all of which accrues after De-
cember 31, 1995. 
‘‘(B) The spouse or former spouse attains 
age 62. 
‘‘(C) The employee attains age 62 (or if 
deceased, would have attained age 62).
‘‘(ii) Payments made pursuant to paragraph (2) 
of this subsection shall terminate upon the death of 
the spouse or former spouse, unless the court docu-
ment provides for termination at an earlier date. 
Notwithstanding the language in a court order, that 
portion of payments made pursuant to paragraph 
(2) which represents payments computed pursuant 
to section 3(f)(2) of this Act shall not be paid after 
the death of the employee. 
‘‘(iii) If the employee is not entitled to an annu-
ity under section 2(a)(1) of this Act, payments made 
pursuant to paragraph (2) of this subsection shall be 
computed as though the employee were entitled to 
an annuity.’’. 
(2) Subsection (d) of section 5 of the Railroad 
Retirement Act (45 U.S.C. 231d) is repealed. 
(b) EFFECTIVE DATES.— 
(1) 
SUBSECTION
(a)(1).—The 
amendment 
made by subsection (a)(1) shall apply with respect to 
payments due for months after August 2007. If, 
prior to the effective date of such amendment, pay-
ment pursuant to paragraph (2) of section 14(b) of 
the Railroad Retirement Act of 1974 (45 U.S.C. 
231m(b)) was terminated because of the employee’s
tired pay, annuity, or other similar payments 
which are not includible in the gross income of 
the individual for the taxable year in which it 
was paid because it was part of a rollover dis-
tribution;’’, and 
(2) by striking the last sentence. 
(c) AMENDMENTS RELATED TO SECTION 1106.— 
Section 3(37)(G) of ERISA is amended by— 
(1) striking ‘‘paragraph’’ each place it appears 
in clauses (ii), (iii), and (v)(I) and inserting ‘‘sub-
paragraph’’, 
(2) striking ‘‘subclause (i)(II)’’ in clause (iii) 
and inserting ‘‘clause (i)(II)’’, 
(3) striking ‘‘subparagraph’’ in clause (v)(II) 
and inserting ‘‘clause’’, and 
(4) by striking ‘‘section 101(b)(4)’’ in clause 
(v)(III) and inserting ‘‘section 101(b)(1)’’. 
SEC. 13. EFFECTIVE DATE. 
Except as otherwise provided in this Act, the amend-
ments made by this Act shall take effect as if included
in the provisions of the 2006 Act to which the amend-
ments relate. 
Passed the House of Representatives March 13, 
2008. 
Attest: 
Clerk.
110TH CONGRESS 
2D SESSION 
H. R. 3361 
AN ACT 
To make technical corrections related to the 
Pension Protection Act of 2006.