Pub. L. 109-280, tit. VIII, subtit. C, sec. 825
ELIGIBILITY FOR PARTICIPATION IN RETIREMENT PLANS.
SEC. 825. ELIGIBILITY FOR PARTICIPATION IN RETIREMENT PLANS. An individual shall not be precluded from participating in an eligible deferred compensation plan by reason of having received a distribution under section 457(e)(9) of the Internal Revenue Code of 1986, as in effect prior to the enactment of the Small Business Job Protection Act of 1996.