ENHANCEMENT OF 403(b) PLANS.

SEC. 128. ENHANCEMENT OF 403(b) PLANS.(a) In General.—Subparagraph (A) of section 403(b)(7) is amended by striking “if the amounts are to be invested in regulated investment company stock to be held in that custodial account” and inserting “if the amounts are to be held in that custodial account and are invested in regulated investment company stock or a group trust intended to satisfy the requirements of Internal Revenue Service Revenue Ruling 81–100 (or any successor guidance)”. (b) Conforming Amendment.—The heading of paragraph (7) of section 403(b) is amended by striking “for regulated investment company stock”. (c) Effective Date.—The amendments made by this section shall apply to amounts invested after the date of the enactment of this Act.