A bill to amend the Internal Revenue Code of 1986 to delay for 1 year the mandatory beginning date for distributions from individual retirement plans, and to accelerate the effective date for modifications of the AGI limit for conversions of Roth IRAs.

Amends the Internal Revenue Code to delay the mandatory April 1, 2002, beginning date for distributions from individual retirement plans (IRA's) until April 1, 2003. Accelerates to December 31, 2001, the effective date for modification of the Adjusted Gross Income (AGI) limit for conversions to Roth IRA's.