Bill H.R. 2146 · Bluebook JCT general explanation (2016)
§ 72 Annuities; certain proceeds of endowment and life insurance contracts
- (t)(4)(A)(ii) Pub. L. 114–26, § 2(c), inserted “or a distribution to which paragraph (10) applies” after “other than by reason of…
- (t)(10)(A) Pub. L. 114–26, § 2(b), struck out “which is a defined benefit plan” after “section 414(d))”.
- (t)(10)(B) Pub. L. 114–26, § 2(a), substituted “means—” for “means”, designated remainder of existing provisions as cl. (i), and…