To amend the Internal Revenue Code of 1986 to require section 401(k) plans to accept loan repayments after an employee has involuntarily separated from service with the employer.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to require pension plans of the cash or deferred arrangement type which allows loans to be made to employees, to permit employees who have been involuntarily separated to make loan repayments under such plan without regard to such separation.…