On page 2 Line 5 Section (b) after "Contributions to an individual retirement account" ADD "other than contributions to a Roth IRA described in Section 408A of the Internal Revenue Code of 1986 (26 U.S.C.A. s408A," On page 2 Line 13 After "Subsection (a)." ADD "Amounts treated as a qualified rollover contributions under Section 408A of the Internal Revenue code of 1986 (26 U.S.C.A. 408A), are treated as exempt amounts under Subsection (a)."