APPLICATION OF COOPERATIVE AND SMALL EMPLOYER CHARITY PENSION PLAN RULES TO CERTAIN CHARITABLE EMPLOYERS WHOSE PRIMARY EXEMPT PURPOSE IS PROVIDING SERVICES WITH RESPECT TO MOTHERS AND CHILDREN.

SEC. 3609. APPLICATION OF COOPERATIVE AND SMALL EMPLOYER CHARITY PENSION PLAN RULES TO CERTAIN CHARITABLE EMPLOYERS WHOSE PRIMARY EXEMPT PURPOSE IS PROVIDING SERVICES WITH RESPECT TO MOTHERS AND CHILDREN. (a) Employee Retirement Income Security Act of 1974.—Section 210(f)(1) of the Employee Retirement Income Security Act of 1974 (29 U.S.C. 1060(f)(1)) is amended— (1) by striking “or” at the end of subparagraph (B); (2) by striking the period at the end of subparagraph (C)(iv) and inserting “; or”; and (3) by inserting after subparagraph (C) the following new subparagraph: “(D) that, as of January 1, 2000, was maintained by an employer— “(i) described in section 501(c)(3) of the Internal Revenue Code of 1986, “(ii) who has been in existence since at least 1938, “(iii) who conducts medical research directly or indirectly through grant making, and “(iv) whose primary exempt purpose is to provide services with respect to mothers and children.” . (b) [26 U.S.C. 414] Internal Revenue Code of 1986.—Section 414(y)(1) of the Internal Revenue Code of 1986is amended— (1) by striking “or” at the end of subparagraph (B); (2) by striking the period at the end of subparagraph (C)(iv) and inserting “; or”; and (3) by inserting after subparagraph (C) the following new subparagraph: “(D) that, as of January 1, 2000, was maintained by an employer— “(i) described in section 501(c)(3), “(ii) who has been in existence since at least 1938, “(iii) who conducts medical research directly or indirectly through grant making, and “(iv) whose primary exempt purpose is to provide services with respect to mothers and children.” . (c) [26 U.S.C. 414 note] Effective Date.—The amendments made by this section shall apply to plan years beginning after December 31, 2018.