To amend the Internal Revenue Code of 1986 to repeal the required beginning date for distributions from individual retirement plans and for distributions of elective deferrals under qualified cash or deferred arrangements.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to eliminate the requirement that individual retirement accounts (other than Roth IRAs) and elective deferrals under qualified cash or deferred arrangments must have a beginning date for mandatory distributions.…