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H.R. 185IntroducedHouse · nowSenatePresidentLawIn committee
Sec. 405 · H.R. 185

Enhancement of 403(b) plans

Title IV

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(a) In general Section 403(b)(7)(A) of the Internal Revenue Code of 1986 is amended by striking if the amounts are to be invested in regulated investment company stock to be held in that custodial account and inserting if the amounts are to be held in that custodial account and invested in regulated investment company stock or a group trust intended to satisfy the requirements of Internal Revenue Service Revenue Ruling 81–100 (or any successor guidance). (b) Conforming amendment The heading of paragraph (7) of section 403(b) of such Code is amended by striking for regulated investment company stock. (c) Effective date The amendments made by this section shall apply to amounts invested after December 31, 2024.

Sec. 405: Enhancement of 403(b) plans · Public Law Tracker