Pub. L. 107-16, tit. VI, subtit. C, sec. 634
MODIFICATION TO MINIMUM DISTRIBUTION RULES.
SEC. 634. MODIFICATION TO MINIMUM DISTRIBUTION RULES. The Secretary of the Treasury shall modify the life expectancy tables under the regulations relating to minimum distribution requirements under sections 401(a)(9), 408(a)(6) and (b)(3), 403(b)(10), and 457(d)(2) of the Internal Revenue Code to reflect current life expectancy.