AB910-AA1,1,94
71.98
(11) Rollover amounts, airline carrier bankruptcy. For taxable years
5beginning 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
7of distributions to qualified airline employees that are rolled over into an individual
8retirement account, due to airline carrier bankruptcy. This provision does not apply
9to federal provisions relating to extensions of time to file amended federal returns.”.