; (2) by striking (ii), or (iii) and inserting (ii), (iii), or (iv) ; and (3) by striking (II) is a plan funded and inserting (II) in the case of a plan not described in clause (iv), is a plan funded . 105. Increase in age for required beginning date for mandatory distributions (a) In general Section 401(a)(9)(C)(i)(I) of the Internal Revenue Code of 1986 is amended by striking age 72 and inserting age 75 . (b) Spouse beneficiaries