[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2021 Introduced in House (IH)]

111th CONGRESS
  1st Session
                                H. R. 2021

       To help rebuild retirement, college, and personal savings.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             April 22, 2009

Mr. Boehner (for himself, Mr. Camp, Mr. McKeon, Mr. Kline of Minnesota, 
  Mr. Tiberi, Mr. Royce, Mr. Sam Johnson of Texas, Mrs. Bachmann, Mr. 
 Paulsen, Mr. Heller, Ms. Jenkins, Mr. Latta, Mr. Guthrie, Mr. Dreier, 
Mr. Sessions, Mr. Blunt, Mr. Lee of New York, Mr. Herger, Mr. Burton of 
    Indiana, Mr. McCarthy of California, Mr. Carter, and Mr. Pence) 
 introduced the following bill; which was referred to the Committee on 
   Ways and Means, and in addition to the Committee on Education and 
 Labor, for a period to be subsequently determined by the Speaker, in 
   each case for consideration of such provisions as fall within the 
                jurisdiction of the committee concerned

_______________________________________________________________________

                                 A BILL


 
       To help rebuild retirement, college, and personal savings.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE; TABLE OF CONTENTS.

    (a) Short Title.--This Act may be cited as the ``Savings Recovery 
Act of 2009''.
    (b) Table of Contents.--The table of contents of this Act is as 
follows:

Sec. 1. Short title; table of contents.
 TITLE I--INCREASE IN EXEMPT AMOUNT UNDER SOCIAL SECURITY EARNINGS TEST

Sec. 101. Increase in monthly exempt amount under the Social Security 
                            earnings test for individuals who have not 
                            attained retirement age.
                   TITLE II--CAPITAL GAINS AND LOSSES

Sec. 201. Exclusion of certain dividends and long-term capital gains of 
                            noncorporate taxpayers.
Sec. 202. Increase in limitation on capital losses of noncorporate 
                            taxpayers.
                TITLE III--SAVINGS FOR HIGHER EDUCATION

Sec. 301. Credit for contributions to 529 plans.
Sec. 302. Investment direction under qualified tuition programs.
                       TITLE IV--RETIREMENT PLANS

 Subtitle A--Individual Retirement Plans and Defined Contribution Plans

Sec. 401. Elimination of marriage penalties in income limitations with 
                            respect to individual retirement plan 
                            contributions.
Sec. 402. Increase in dollar limitations on contributions to retirement 
                            plans.
Sec. 403. Increase in permitted catch-up contributions to retirement 
                            plans.
Sec. 404. Extension of waiver of required minimum distribution rules.
Sec. 405. Provisions relating to plan or contract amendments.
                   Subtitle A--Defined Benefit Plans

Sec. 411. Expansion of corridor within which single-employer defined 
                            benefit plans are allowed to average asset 
                            values.
Sec. 412. Extended period for single-employer defined benefit plans to 
                            amortize the shortfall amortization base 
                            for 2009 and 2010.

 TITLE I--INCREASE IN EXEMPT AMOUNT UNDER SOCIAL SECURITY EARNINGS TEST

SEC. 101. INCREASE IN MONTHLY EXEMPT AMOUNT UNDER THE SOCIAL SECURITY 
              EARNINGS TEST FOR INDIVIDUALS WHO HAVE NOT ATTAINED 
              RETIREMENT AGE.

    (a) In General.--Section 203(f)(8) of the Social Security Act (42 
U.S.C. 403(f)(8)) is amended--
            (1) by redesignating subparagraph (E) as subparagraph (F); 
        and
            (2) by inserting after subparagraph (D) the following new 
        subparagraph:
            ``(E) Notwithstanding any other provision of this 
        subsection, the exempt amount which is applicable to an 
        individual who has not attained retirement age before the close 
        of the taxable year ending after 2008 and before 2010 shall be, 
        for each month of such taxable year, $2,360.''.
    (b) Conforming Amendments.--Section 203(f) of such Act is amended--
            (1) in paragraph (8)(B)--
                    (A) by striking ``subparagraph (D))'' and all that 
                follows through ``individuals),'' in the matter in 
                clause (ii) preceding subclause (I), and inserting 
                ``subparagraph (D)) or the taxable year ending after 
                2008 and before 2010 (with respect to other 
                individuals),''; and
                    (B) by striking ``subparagraph (D))'' and all that 
                follows through ``individuals),'' in clause (ii)(II), 
                and inserting ``subparagraph (D)) or 2007 (with respect 
                to other individuals),''; and
            (2) in paragraph (9), by striking ``and (8)(E)'' and 
        inserting ``(8)(E), and (8)(F)''.
    (c) Effective Date.--The amendments made by this section shall 
apply for taxable years ending after 2008 in the case of individuals 
who have not, with respect to the taxable year involved, attained 
retirement age (within the meaning of section 203(f)(9) of the Social 
Security Act) before the close of such taxable year.

                   TITLE II--CAPITAL GAINS AND LOSSES

SEC. 201. EXCLUSION OF CERTAIN DIVIDENDS AND LONG-TERM CAPITAL GAINS OF 
              NONCORPORATE TAXPAYERS.

    (a) In General.--Part III of subchapter B of chapter 1 of the 
Internal Revenue Code of 1986 is amended by inserting after section 
139C the following new section:

``SEC. 139D. CERTAIN DIVIDENDS AND LONG-TERM CAPITAL GAINS.

    ``(a) In General.--In the case of a taxpayer other than a 
corporation, gross income shall not include--
            ``(1) any qualified dividend income (as defined in section 
        1(h)(11)(B), determined without regard to clause (ii)(IV) 
        thereof and without regard to section 303 of the Jobs and 
        Growth Tax Relief Reconciliation Act of 2003) received during 
        2009 or 2010, and
            ``(2) any gain from the sale or exchange of qualified 
        property held for more than 1 year if such asset was acquired 
        by purchase (as defined in section 179(d)(2)) during 2009 or 
        2010.
    ``(b) Qualified Property.--For purposes of this section, the term 
`qualified property' means--
            ``(1) any security (as defined in section 475(c)(2) 
        determined without regard to the last sentence thereof), and
            ``(2) any nonresidential real property (as defined in 
        section 168(e)(2)(B)).
    ``(c) Special Rules.--
            ``(1) Exception for unrecaptured section 1250 gain.--
        Subsection (a) shall not apply to any gain which would be 
        treated as ordinary income if section 1250(b)(1) included all 
        depreciation and the applicable percentage under section 
        1250(a) were 100 percent.
            ``(2) Treatment of long-term section 1256 gain.--Gain on a 
        section 1256 contract which is treated as long-term capital 
        gain under section 1256 shall be treated for purposes of this 
        section as gain on the sale of qualified property held for more 
        than 1 year.
            ``(3) Application of certain rules.--Rules similar to the 
        rules of section 1202(k) shall apply for purposes of this 
        section.''.
    (b) Conforming Amendments.--
            (1) Section 1(h)(11)(B)(ii) of such Code is amended by 
        striking ``and'' at the end of subclause (II), by striking the 
        period at the end of subclause (III) and inserting ``, and'', 
        and by adding at the end the following new subclause:
                                    ``(IV) any dividend excluded from 
                                gross income under section 139D.''.
            (2) The table of sections for part III of subchapter B of 
        chapter 1 of such Code is amended by inserting after the item 
        relating to section 139C the following new item:

``Sec. 139D. Certain dividends and long-term capital gains.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years ending after December 31, 2008.

SEC. 202. INCREASE IN LIMITATION ON CAPITAL LOSSES OF NONCORPORATE 
              TAXPAYERS.

    (a) In General.--Subsection (b) of section 1211 of the Internal 
Revenue Code of 1986 is amended to read as follows:
    ``(b) Other Taxpayers.--
            ``(1) In general.--In the case of a taxpayer other than a 
        corporation, losses from sales or exchanges of capital assets 
        shall be allowed only to the extent of the gains from such 
        sales or exchanges, plus (if such losses exceed such gains) the 
        lower of--
                    ``(A) $10,000 (half of such amount in the case of a 
                married individual filing a separate return), or
                    ``(B) the excess of such losses over such gains.
            ``(2) Inflation adjustment.--In the case of any taxable 
        year beginning in a calendar year after 2009, the $10,000 
        amount contained in paragraph (1)(A) shall be increased by an 
        amount equal to--
                    ``(A) such dollar amount, multiplied by
                    ``(B) the cost-of-living adjustment determined 
                under section 1(f)(3) for the calendar year in which 
                the taxable year begins, determined by substituting 
                `calendar year 2008' for `calendar year 1992' in 
                subparagraph (B) thereof.
        Any increase determined under the preceding sentence shall be 
        rounded to the nearest multiple of $250.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2008.

                TITLE III--SAVINGS FOR HIGHER EDUCATION

SEC. 301. CREDIT FOR CONTRIBUTIONS TO 529 PLANS.

    (a) In General.--Subsection (d) of section 25B of the Internal 
Revenue Code of 1986 (relating to elective deferrals and IRA 
contributions by certain individuals) is amended by redesignating 
paragraph (2) as paragraph (3) and by inserting after paragraph (1) the 
following new paragraph:
            ``(2) Contributions to qualified tuition programs.--
                    ``(A) In general.--The term `qualified savings 
                contribution' includes the amount of any purchase or 
                contribution described in paragraph (1)(A) of section 
                529(b) to a qualified tuition program (as defined in 
                such section) if--
                            ``(i) the taxpayer has the power to 
                        authorize distributions and otherwise 
                        administer the account, and
                            ``(ii) the designated beneficiary of such 
                        purchase or contribution is the taxpayer, the 
                        taxpayer's spouse, or an individual with 
                        respect to whom the taxpayer is allowed a 
                        deduction under section 151.
                    ``(B) Limitation based on compensation.--The amount 
                treated as a qualified savings contribution by reason 
                of subparagraph (A) for any taxable year shall not 
                exceed the sum of--
                            ``(i) the compensation (as defined in 
                        section 219(f)(1)) includible in the taxpayer's 
                        gross income for the taxable year, and
                            ``(ii) the amount excluded from the 
                        taxpayer's gross income under section 112 
                        (relating to combat pay) for such year.
                    ``(C) Determination of adjusted gross income.--
                Solely for purposes of determining the applicable 
                percentage under subsection (b) which applies with 
                respect to the amount treated as a qualified savings 
                contribution by reason of subparagraph (A), adjusted 
                gross income (determined without regard to this 
                subparagraph) shall be increased by the excess (if any) 
                of--
                            ``(i) the social security benefits received 
                        during the taxable year (within the meaning of 
                        section 86), over
                            ``(ii) the amount included in gross income 
                        for such year under section 86.''.
    (b) Conforming Amendments.--
            (1) Section 25B of such Code is amended by striking 
        ``qualified retirement savings'' each place it appears in the 
        text and inserting ``qualified savings''.
            (2) The subsection heading for section 25B(d) of such Code 
        is amended by striking ``Retirement''.
            (3) Subparagraph (A) of section 25B(d)(3) of such Code, as 
        redesignated by subsection (a), is amended--
                    (A) by striking ``paragraph (1)'' the first place 
                it appears and inserting ``paragraph (1) or (2)'', and
                    (B) by striking ``paragraph (1)'' the second place 
                it appears and inserting ``paragraph (1), or (2), as 
                the case may be,''.
            (4) The heading for section 25B of such Code is amended by 
        striking ``and ira contributions'' and inserting ``, ira 
        contributions, and qualified tuition program contributions''.
            (5) The table of sections for subpart A of part IV of 
        subchapter A of chapter 1 of such Code is amended by striking 
        the item relating to section 25B and inserting the following 
        new item:

``Sec. 25B. Elective deferrals, IRA contributions, and qualified 
                            tuition program contributions by certain 
                            individuals.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to contributions made after December 31, 2008.

SEC. 302. INVESTMENT DIRECTION UNDER QUALIFIED TUITION PROGRAMS.

    (a) In General.--Paragraph (4) of section 529(b) of the Internal 
Revenue Code of 1986 (relating to investment direction) is amended by 
striking the period at the end and inserting ``more frequently than 2 
times per calendar year.''.
    (b) Effective Date.--The amendments made by this section shall 
apply to years beginning after December 31, 2008.

                       TITLE IV--RETIREMENT PLANS

 Subtitle A--Individual Retirement Plans and Defined Contribution Plans

SEC. 401. ELIMINATION OF MARRIAGE PENALTIES IN INCOME LIMITATIONS WITH 
              RESPECT TO INDIVIDUAL RETIREMENT PLAN CONTRIBUTIONS.

    (a) Elimination of Marriage Penalty in Limitation on Deduction for 
IRA Contributions.--
            (1) In general.--Subparagraph (B) of section 219(g)(3) of 
        the Internal Revenue Code of 1986 is amended to read as 
        follows:
                    ``(B) Applicable dollar amount.--
                            ``(i) In general.--The term `applicable 
                        dollar amount' means $50,000 (twice such amount 
                        in the case of a joint return).
                            ``(ii) Married individuals filing a 
                        separate return.--In the case of a married 
                        individual filing a separate return, the 
                        applicable dollar amount is zero.''.
            (2) Conforming amendment.--Paragraph (8) of section 219(g) 
        of such Code is amended by striking ``the dollar amount in the 
        last row of the table contained in paragraph (3)(B)(i), the 
        dollar amount in the last row of the table contained in 
        paragraph (3)(B)(ii), and the dollar amount contained in 
        paragraph (7)(A)'' and inserting ``the dollar amounts contained 
        in paragraphs (3)(B)(i) and (7)(A)''.
    (b) Elimination of Marriage Penalty in Limitation on Roth IRA 
Contributions.--
            (1) In general.--Subclause (I) of section 408A(c)(3)(C)(ii) 
        of such Code is amended by striking ``$150,000'' and inserting 
        ``twice the amount in effect under subclause (II)''.
            (2) Conforming amendment.--Subparagraph (E) of section 
        408A(c)(3) of such Code is amended by striking ``the dollar 
        amounts in subclauses (I) and (II) of subparagraph (C)(ii) 
        shall each'' and inserting ``the dollar amount in subparagraph 
        (C)(ii)(II) shall''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2008.

SEC. 402. INCREASE IN DOLLAR LIMITATIONS ON CONTRIBUTIONS TO RETIREMENT 
              PLANS.

    (a)  Permanent Increase in Dollar Limitation on Deduction for 
Contributions to Individual Retirement Plans.--
            (1) In general.--Paragraph (5) of section 219(b) of the 
        Internal Revenue Code of 1986 is amended--
                    (A) by amending subparagraph (A) to read as 
                follows:
                    ``(A) In general.--The deductible amount for any 
                taxable year is the applicable dollar amount in effect 
                under section 402(g)(1) for such taxable year.'', and
                    (B) by striking subparagraph (D).
            (2) Simple retirement accounts.--Subparagraph (E) of 
        section 408(p)(2) of such Code is amended to read as follows:
                    ``(E) Applicable dollar amount.--For purposes of 
                subparagraph (A)(ii), the applicable dollar amount for 
                any taxable year is the applicable dollar amount in 
                effect under section 402(g)(1) for such taxable 
                year.''.
    (b) Temporary Increase in Contributions to Defined Contribution 
Plans.--
            (1) Increase in limitation on elective deferrals.--
        Paragraph (1) of section 402(g) of such Code is amended by 
        adding at the end the following new subparagraph:
                    ``(D) Temporary increase in applicable dollar 
                amount.--In the case of taxable years beginning in 
                calendar year 2009, 2010, or 2011, the applicable 
                dollar amount determined under subparagraph (B) shall 
                not be less than $33,000.''.
            (2) Increase in combined employee and employer limitation 
        on contributions to defined contribution plans.--Paragraph (1) 
        of section 415(c) of such Code is amended by adding at the end 
        the following new flush sentence:
        ``In the case of years beginning in calendar year 2009, 2010, 
        or 2011, the dollar amount in effect under subparagraph (A) 
        shall not be less than $65,500.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to years beginning after December 31, 2008.

SEC. 403. INCREASE IN PERMITTED CATCH-UP CONTRIBUTIONS TO RETIREMENT 
              PLANS.

    (a) Permanent Increase in Annual Catch-Up Contribution Limitation 
for Individual Retirement Plans.--
            (1) In general.--Clause (ii) of section 219(b)(5)(B) of the 
        Internal Revenue Code of 1986 is amended to read as follows:
                            ``(ii) Applicable amount.--For purposes of 
                        clause (i), the applicable amount for any 
                        taxable year is the applicable dollar amount in 
                        effect under section 414(v)(2)(B) for such 
                        taxable year.''.
            (2) Simple retirement accounts.--
                    (A) In general.--Subparagraph (B) of section 
                414(v)(2) of such Code is amended to read as follows:
                    ``(B) Applicable dollar amount.--For purposes of 
                this paragraph, the applicable dollar amount is 
                $5,000.''.
                    (B) Conforming amendments.--
                            (i) Subparagraph (C) of section 402(g)(1) 
                        of such Code is amended by striking ``section 
                        414(v)(2)(B)(i)'' and inserting ``section 
                        414(v)(2)(B)''.
                            (ii) Subparagraph (C) of section 414(v)(2) 
                        of such Code is amended by striking 
                        ``subparagraph (B)(i) and the $2,500 amount in 
                        subparagraph (B)(ii)'' and inserting 
                        ``subparagraph (B)''.
                            (iii) Clause (ii) of section 457(e)(18)(A) 
                        of such Code is amended by striking ``section 
                        414(v)(2)(B)(i)'' and inserting ``section 
                        414(v)(2)(B)''.
    (b) Temporary Increase in Permitted Catch-Up Contributions.--
Subparagraph (B) of section 414(v)(2) of such Code, as amended by 
subsection (a), is amended by adding at the end the following: ``In the 
case of taxable years beginning in 2009, 2010, or 2011, the applicable 
dollar amount in effect under the preceding sentence shall not be less 
than $10,000.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to years beginning after December 31, 2008.

SEC. 404. EXTENSION OF WAIVER OF REQUIRED MINIMUM DISTRIBUTION RULES.

    (a) In General.--Subparagraph (H) of section 401(a)(9) of the 
Internal Revenue Code of 1986 is amended--
            (1) by striking ``calendar year 2009'' in clause (i) and 
        inserting ``calendar years 2009, 2010, 2011, and 2012'',
            (2) by striking ``2009'' in clause (ii)(I) and inserting 
        ``2012'', and
            (3) by striking ``calendar year 2009'' in clause (ii)(II) 
        and inserting ``calendar years 2009, 2010, 2011, and 2012''.
    (b) Eligible Rollover Distributions.--The last sentence of section 
402(c)(4) of such Code is amended--
            (1) by striking ``2009'' the first place it appears and 
        inserting ``calendar year 2009, 2010, 2011, or 2012'', and
            (2) by striking ``2009'' the second place it appears and 
        inserting ``such calendar years''.
    (c) Effective Date.--The amendments made by this section shall 
apply for calendar years beginning after December 31, 2009.

SEC. 405. PROVISIONS RELATING TO PLAN OR CONTRACT AMENDMENTS.

    (a) In General.--If this section applies to any pension plan or 
contract amendment, such pension plan or contract shall not fail to be 
treated as being operated in accordance with the terms of the plan 
solely because the plan operates in accordance with the amendments made 
by sections 402, 403, and 404.
    (b) Amendments to Which Section Applies.--This section shall apply 
to any amendment to any pension plan or annuity contract which--
            (1) is made pursuant to the amendments made by section 402, 
        403, or 404, and
            (2) is made on or before the last day of the first plan 
        year beginning on or after January 1, 2012 (January 1, 2013, in 
        the case of a governmental plan).

                   Subtitle A--Defined Benefit Plans

SEC. 411. EXPANSION OF CORRIDOR WITHIN WHICH SINGLE-EMPLOYER DEFINED 
              BENEFIT PLANS ARE ALLOWED TO AVERAGE ASSET VALUES.

    (a) Amendment to ERISA.--Paragraph (3) of section 303(g) of the 
Employee Retirement Income Security Act of 1974 is amended by adding at 
the end the following new subparagraph:
                    ``(C) Special rule for 2009 and 2010.--In the case 
                of plan years beginning in 2009 or 2010, subparagraph 
                (B)(iii) shall be applied--
                            ``(i) by substituting `80 percent' for `90 
                        percent', and
                            ``(ii) by substituting `120 percent' for 
                        `110 percent'.''.
    (b) Amendment to IRC.--Paragraph (3) of section 430(g) of the 
Internal Revenue Code of 1986 is amended by adding at the end the 
following new subparagraph:
                    ``(C) Special rule for 2009 and 2010.--In the case 
                of plan years beginning in 2009 or 2010, subparagraph 
                (B)(iii) shall be applied--
                            ``(i) by substituting `80 percent' for `90 
                        percent', and
                            ``(ii) by substituting `120 percent' for 
                        `110 percent'.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to plan years beginning after December 31, 2008.

SEC. 412. EXTENDED PERIOD FOR SINGLE-EMPLOYER DEFINED BENEFIT PLANS TO 
              AMORTIZE THE SHORTFALL AMORTIZATION BASE FOR 2009 AND 
              2010.

    (a) Amendments to ERISA.--
            (1) In general.--Paragraph (2) of section 303(c) of the 
        Employee Retirement Income Security Act of 1974 is amended by 
        adding at the end the following new subparagraph:
                    ``(D) Special rule for 2009 and 2010.--In the case 
                of the shortfall amortization base of the plan for any 
                plan year beginning in 2009 or 2010 (hereafter in this 
                subparagraph referred to as the `base year')--
                            ``(i) Determination of installments.--The 
                        shortfall amortization installments are--
                                    ``(I) in the case of the last 7 
                                plan years in the 9-plan-year period 
                                beginning with the base year, the 
                                amounts necessary to amortize the 
                                shortfall amortization base of the plan 
                                for the base year in level annual 
                                installments over such last 7 plan 
                                years, and
                                    ``(II) in the case of the first 2 
                                plan years in such 9-plan-year period, 
                                interest on such shortfall amortization 
                                base (determined as provided in 
                                subparagraph (C)).
                            ``(ii) Shortfall installment.--The 
                        shortfall amortization installment for any plan 
                        year in the 9-plan-year period under clause (i) 
                        with respect to such shortfall amortization 
                        base is the annual installment determined under 
                        clause (i) for that year for that base.''.
            (2) Conforming amendment.--Paragraph (1) of section 303(c) 
        of such Act is amended by striking ``the shortfall amortization 
        bases for such plan year and each of the 6 preceding plan 
        years'' and inserting ``any shortfall amortization base which 
        has not been fully amortized under this subsection''.
    (b) Amendments to IRC.--
            (1) In general.--Paragraph (2) of section 430(c) of the 
        Internal Revenue Code of 1986 is amended by adding at the end 
        the following new subparagraph:
                    ``(D) Special rule for 2009 and 2010.--In the case 
                of the shortfall amortization base of the plan for any 
                plan year beginning in 2009 or 2010 (hereafter in this 
                subparagraph referred to as the `base year')--
                            ``(i) Determination of installments.--The 
                        shortfall amortization installments are--
                                    ``(I) in the case of the last 7 
                                plan years in the 9-plan-year period 
                                beginning with the base year, the 
                                amounts necessary to amortize the 
                                shortfall amortization base of the plan 
                                for the base year in level annual 
                                installments over such last 7 plan 
                                years, and
                                    ``(II) in the case of the first 2 
                                plan years in such 9-plan-year period, 
                                interest on such shortfall amortization 
                                base (determined as provided in 
                                subparagraph (C)).
                            ``(ii) Shortfall installment.--The 
                        shortfall amortization installment for any plan 
                        year in the 9-plan-year period under clause (i) 
                        with respect to such shortfall amortization 
                        base is the annual installment determined under 
                        clause (i) for that year for that base.''.
            (2) Conforming amendment.--Paragraph (1) of section 430(c) 
        of such Code is amended by striking ``the shortfall 
        amortization bases for such plan year and each of the 6 
        preceding plan years'' and inserting ``any shortfall 
        amortization base which has not been fully amortized under this 
        subsection''.
    (c) Effective Date.--The amendments made by this section shall 
apply to plan years beginning after December 31, 2008.
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