A bill to amend the aggregation rules of section 402 of the Internal Revenue Code of 1954 to permit a taxpayer to roll over a complete distribution from a money purchase pension plan even if there is no such distribution from another pension plan of the same employer in which the taxpayer is a participant.

Amends the Internal Revenue Code to permit a taxpayer to roll over a complete distribution from a money purchase pension plan or report income from such distribution according to the ten year income averaging rules, even if there is no similar distribution from another pension plan of the same employer in which the taxpayer is a participant.