APPLICATION OF SPECIAL RULES TO MONEY PURCHASE PENSION PLANS.

SEC. 280. APPLICATION OF SPECIAL RULES TO MONEY PURCHASE PENSION PLANS. (a) In General.—Section 2202(a)(6)(B) of the CARES Act is amended by inserting “, and, in the case of a money purchase pension plan, a coronavirus-related distribution which is an in-service withdrawal shall be treated as meeting the distribution rules of section 401(a) of the Internal Revenue Code of 1986” before the period. (b) [26 U.S.C. 72 note] Effective Date.—The amendment made by this section shall apply as if included in the enactment of section 2202 of the CARES Act.