223 the following new item: Sec. 223A. Portable Retirement and Investment Accounts. . 6. Option to rollover (a) Rollover option (1) In general Any individual who holds an account described under paragraph (2) may elect to roll over the entire amount in such account into a portable retirement and investment account. Such rollover shall be treated as a rollover described in section 223A(e)(4) of the Internal Revenue Code of 1986. (2) Accounts described This subsection shall apply to accounts opened or annuity contracts purchased pursuant to the following sections of the Internal Revenue Code of 1986: (A) Section 401(k). (B) Section 403(b). (C) Section 457. (D) Section 409A. (E) Section 408. 7. Regulations Not later than 180 days after the date of the enactment of this Act, the Secretary of the Treasury, in coordination with the Commissioner of Social Security, as determined necessary by the Secretary, shall issue regulations to carry out this section.