71.98 (11) Rollover amounts, airline carrier bankruptcy.
For taxable years 5
beginning after December 31, 2012, section 1106 of P.L. 112-95
, as amended by P.L. 6113-243
and section 307 of Division Q of P.L. 114-113
as it relates to the treatment 7
of distributions to qualified airline employees that are rolled over into an individual 8
retirement account, due to airline carrier bankruptcy. This provision does not apply 9
to federal provisions relating to extensions of time to file amended federal returns.”.