Page:United States Statutes at Large Volume 118.djvu/3932

 118 STAT. 3902 PUBLIC LAW 108–476—DEC. 21, 2004 LEGISLATIVE HISTORY—H .R. 5365: CONGRESSIONAL RECORD, Vol. 150 (2004): Nov. 19, considered and passed House. Dec. 7, considered and passed Senate. and with the assets of any employee benefit plan maintained by such Fund, and (II) nothing in this section shall be construed as subjecting any assets described in subclause (I), other than the assets of the electing plan, to any provision of such Act, (B) notwithstanding section 401(a)(11) or 417 of such Code or section 205 of such Act, such plan may offer a lump-sum distribution option to participants who have not attained age 55 without offering such participants an annuity option, and (C) any account maintained for a participant or bene- ficiary of such plan shall, for purposes of section 401(a)(9) of such Code, be treated as a retirement income account described in section 403(b)(9) of such Code. (4) SELF-FUNDED DEATH BENEFIT PLAN.—For purposes of section 7702(j) of such Code, a retirement plan described in paragraph (1) shall be treated as an arrangement described in section 7702(j)(2). (b) YMCA RETIREMENT FUND.—For purposes of this section, the term ‘‘YMCA Retirement Fund’’ means the Young Men’s Chris- tian Association Retirement Fund, a corporation created by an Act of the State of New York which became law on April 30, 1921. (c) EFFECTIVE DATE.—This section shall apply to plan years beginning after December 31, 2003. Approved December 21, 2004. VerDate 11-MAY-2000 13:54 Nov 10, 2005 Jkt 029194 PO 00000 Frm 00436 Fmt 6580 Sfmt 6580 C:\STATUTES\2004\29194PT4.001 APPS10 PsN: 29194PT4

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