MODIFICATION OF ELIGIBLE AGE FOR EXEMPTION FROM EARLY WITHDRAWAL PENALTY.

SEC. 329. MODIFICATION OF ELIGIBLE AGE FOR EXEMPTION FROM EARLY WITHDRAWAL PENALTY.(a) In General.—Subparagraph (A) of section 72(t)(10), as amended by this Act, is further amended by striking “age 50” 136 STAT. 5361 and inserting “age 50 or 25 years of service under the plan, whichever is earlier”. (b) Effective Date.—The amendment made by this section shall apply to distributions made after the date of the enactment of this Act.