ROTH PLAN DISTRIBUTION RULES.

SEC. 325. ROTH PLAN DISTRIBUTION RULES.(a) In General.—Subsection (d) of section 402A is amended by adding at the end the following new paragraph:“(5) Mandatory distribution rules not to apply before death.—Notwithstanding sections 403(b)(10) and 457(d)(2), the following provisions shall not apply to any designated Roth account:“(A) Section 401(a)(9)(A). “(B) The incidental death benefit requirements of section 401(a).” . (b) Effective Date.—(1) In general.—Except as provided in paragraph (2), the amendment made by this section shall apply to taxable years beginning after December 31, 2023. (2) Special rule.—The amendment made by this section shall not apply to distributions which are required with respect to years beginning before January 1, 2024, but are permitted to be paid on or after such date.