REQUIRED DISTRIBUTION BEGINNING DATE FOR GOVERNMENTAL AND CHURCH PLANS.

SEC. 6053. REQUIRED DISTRIBUTION BEGINNING DATE FOR GOVERNMENTAL AND CHURCH PLANS. (a) In General.—Section 401(a)(9)(C) of the 1986 Code is amended by adding at the end thereof the following new sentence; “In the case of a governmental plan or church plan (as defined in section 89(i)(4)), the required beginning date shall be the later of the date determined under the preceding sentence or April 1 of the calendar year following the calendar year in which the employee retires.” (b) Effective Date.—The amendment made by subsection (a) shall take effect as if included in the amendments made by section 1121 of the Reform Act.