I 

111TH CONGRESS 

2D SESSION H. R. 4421 

To amend the Internal Revenue Code of 1986 to extend the waiver of 

required minimum distribution rules for certain retirement plans and 

accounts through 2010. 

IN THE HOUSE OF REPRESENTATIVES 

JANUARY 12, 2010 

Mr. SESTAK introduced the following bill; which was referred to the 

Committee on Ways and Means 

A BILL 

To amend the Internal Revenue Code of 1986 to extend 

the waiver of required minimum distribution rules for 

certain retirement plans and accounts through 2010. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. EXTENSION OF WAIVER OF REQUIRED MIN4 IMUM DISTRIBUTION RULES FOR CERTAIN 

5 RETIREMENT PLANS AND ACCOUNTS. 

6 (a) IN GENERAL.—Clause (i) of section 401(a)(9)(H) 

7 of the Internal Revenue Code of 1986 is amended by strik8 ing ‘‘calendar year 2009’’ and inserting ‘‘calendar years 

9 2009 and 2010’’. 


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1 (b) CONFORMING AMENDMENTS.— 

2 (1) Clause (ii) of section 401(a)(9)(H) of such 

3 Code is amended— 

4 (A) by striking ‘‘2009’’ in subclause (I) 

5 and inserting ‘‘2010’’, and 

6 (B) by striking ‘‘calendar year 2009’’ in 

7 subclause (II) and inserting ‘‘calendar years 

8 2009 and 2010’’. 

9 (2) The last sentence of section 402(c)(4) of 

10 such Code is amended— 

11 (A) by striking ‘‘distribution during 2009’’ 

12 and inserting ‘‘distribution during calendar year 

13 2009 or 2010’’, and 

14 (B) by striking ‘‘applied during 2009’’ and 

15 inserting ‘‘applied during such calendar year’’. 

16 (c) EFFECTIVE DATE.— 

17 (1) IN GENERAL.—The amendments made by 

18 this section shall apply for calendar years beginning 

19 after December 31, 2009. 

20 (2) PROVISIONS RELATING TO PLAN OR CON21 TRACT AMENDMENTS.— 

22 (A) IN GENERAL.—If this paragraph ap23 plies to any pension plan or contract amend24 ment, such pension plan or contract shall not 

25 fail to be treated as being operated in accordVerDate Nov 24 2008 04:08 Jan 13, 2010 Jkt 089200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H4421.IH H4421

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1 ance with the terms of the plan during the pe2 riod described in subparagraph (B)(ii) solely be3 cause the plan operates in accordance with this 

4 section. 

5 (B) AMENDMENTS TO WHICH PARAGRAPH

6 APPLIES.— 

7 (i) IN GENERAL.—This paragraph 

8 shall apply to any amendment to any pen9 sion plan or annuity contract which— 

10 (I) is made pursuant to the 

11 amendments made by this section, 

12 and 

13 (II) is made on or before the last 

14 day of the first plan year beginning 

15 on or after January 1, 2012. 

16 In the case of a governmental plan, sub17 clause (II) shall be applied by substituting 

18 ‘‘2013’’ for ‘‘2012’’. 

19 (ii) CONDITIONS.—This paragraph 

20 shall not apply to any amendment unless 

21 during the period beginning on the effec22 tive date of the amendment and ending on 

23 December 31, 2010, the plan or contract is 


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1 operated as if such plan or contract 

2 amendment were in effect. 

Æ 


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