I 

112TH CONGRESS 

1ST SESSION H. R. 2516 

To amend the Internal Revenue Code of 1986 to provide for a waiver of 

minimum required distribution rules applicable to pension plans for 2011 

and 2012. 

IN THE HOUSE OF REPRESENTATIVES 

JULY 13, 2011 

Mr. BURGESS 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 provide 

for a waiver of minimum required distribution rules applicable to pension plans for 2011 and 2012. 

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

3 SECTION 1. WAIVER OF PENSION PLAN MINIMUM RE4 QUIRED DISTRIBUTION RULES FOR 2011 AND 

5 2012. 

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

7 of the Internal Revenue Code of 1986 (relating to general 

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1 tion) is amended by striking ‘‘calendar year 2009’’ and 

2 inserting ‘‘calendar years 2009, 2011, and 2012’’. 

3 (b) CONFORMING AMENDMENTS.— 

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

5 Code is amended— 

6 (A) in subclause (I) by striking ‘‘calendar 

7 years after 2009’’ and inserting ‘‘calendar year 

8 2010 and calendar years after 2012’’, and 

9 (B) in subclause (II) by striking ‘‘calendar 

10 year 2009’’ and inserting ‘‘calendar years 2009, 

11 2011, and 2012’’. 

12 (2) Paragraph (4) of section 402(c) of such 

13 Code is amended— 

14 (A) by inserting ‘‘or 2011’’ after ‘‘2009’’ 

15 the first place it appears and inserting ‘‘2009, 

16 2011, or 2012’’, and 

17 (B) by striking ‘‘2009’’ the second place it 

18 appears and inserting ‘‘2009, 2010, or 2011, as 

19 the case may be’’. 

20 (c) EFFECTIVE DATE.— 

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

22 this section shall apply to calendar years beginning 

23 after December 31, 2010. 

24 (2) PROVISIONS RELATING TO PLAN OR CON25 TRACT AMENDMENTS.— 


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1 (A) IN GENERAL.—If this paragraph ap2 plies to any pension plan or contract amend3 ment, such pension plan or contract shall not 

4 fail to be treated as being operated in accord5 ance with the terms of the plan during the pe6 riod described in subparagraph (B)(ii) solely be7 cause the plan operates in accordance with this 

8 section. 

9 (B) AMENDMENTS TO WHICH PARAGRAPH

10 APPLIES.— 

11 (i) IN GENERAL.—This paragraph 

12 shall apply to any amendment to any pen13 sion plan or annuity contract which— 

14 (I) is made pursuant to the 

15 amendments made by this section, 

16 and 

17 (II) is made on or before the last 

18 day of the first plan year beginning 

19 on or after January 1, 2014. 

20 In the case of a governmental plan, sub21 clause (II) shall be applied by substituting 

22 ‘‘2015’’ for ‘‘2014’’. 

23 (ii) CONDITIONS.—This paragraph 

24 shall not apply to any amendment unless 

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1 tive date of the amendment and ending on 

2 December 31, 2012, the plan or contract is 

3 operated as if such plan or contract 

4 amendment were in effect. 

Æ 


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