I 

111TH CONGRESS 

1ST SESSION H. R. 2637 

To amend the Internal Revenue Code of 1986 to increase the age at which 

distributions from qualified retirement plans are required to begin and 

to extend the waiver of required minimum distribution rules for certain 

retirement plans and accounts through 2010. 

IN THE HOUSE OF REPRESENTATIVES 

MAY 21, 2009 

Mr. SENSENBRENNER 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 increase 

the age at which distributions from qualified retirement 

plans are required to begin and 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.—Subclause (i) of section 

7 401(a)(9)(H) of the Internal Revenue Code of 1986 is 

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1 amended by striking ‘‘calendar year 2009’’ and inserting 

2 ‘‘calendar years 2009 and 2010’’. 

3 (b) CONFORMING AMENDMENTS.— 

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

5 such Code is amended— 

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

7 and inserting ‘‘2010’’, and 

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

9 subclause (II) and inserting ‘‘calendar years 

10 2009 and 2010’’. 

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

12 such Code is amended— 

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

14 and inserting ‘‘distribution during calendar year 

15 2009 or 2010’’, and 

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

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

18 (c) EFFECTIVE DATE.— 

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

20 this section shall apply for calendar years beginning 

21 after December 31, 2009. 

22 (2) PROVISIONS RELATING TO PLAN OR CON23 TRACT AMENDMENTS.— 

24 (A) IN GENERAL.—If this paragraph ap25 plies to any pension plan or contract amendmstockstill@gpo.gov on PROD1PC66 with BILLS

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1 ment, such pension plan or contract shall not 

2 fail to be treated as being operated in accord3 ance with the terms of the plan during the pe4 riod described in subparagraph (B)(ii) solely be5 cause the plan operates in accordance with this 

6 section. 

7 (B) AMENDMENTS TO WHICH PARAGRAPH

8 APPLIES.— 

9 (i) IN GENERAL.—This paragraph 

10 shall apply to any amendment to any pen11 sion plan or annuity contract which— 

12 (I) is made pursuant to the 

13 amendments made by this section, 

14 and 

15 (II) is made on or before the last 

16 day of the first plan year beginning 

17 on or after January 1, 2012. 

18 In the case of a governmental plan, sub19 clause (II) shall be applied by substituting 

20 ‘‘2013’’ for ‘‘2012’’. 

21 (ii) CONDITIONS.—This paragraph 

22 shall not apply to any amendment unless 

23 during the period beginning on the effec24 tive date of the amendment and ending on 

25 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. 

3 SEC. 2. INCREASE IN AGE FOR REQUIRED DISTRIBUTIONS. 

4 (a) IN GENERAL.—Subparagraphs (B)(iv)(I) and (C) 

5 of section 401(a)(9) of the Internal Revenue Code of 1986 

are each amended by striking ‘‘701 6 ⁄2’’ each place it ap7 pears and inserting ‘‘75’’. 

8 (b) CONFORMING AMENDMENTS.— 

9 (1) Section 219(d)(1) of such Code is amended 

by striking ‘‘701 10 ⁄2’’ in the heading and the text and 

11 inserting ‘‘75’’. 

12 (2) Section 408(c)(4) of such Code is amended 

by striking ‘‘701 13 ⁄2’’ in the heading and the text and 

14 inserting ‘‘75’’. 

15 (3) Section 408(b) of such Code is amended by 

striking ‘‘701 16 ⁄2’’ and inserting ‘‘75’’. 

17 (4) Section 457(d)(1)(A)(i) of such Code is 

amended by striking ‘‘701 18 ⁄2’’ and inserting ‘‘75’’. 

19 (c) EFFECTIVE DATE.—The amendments made by 

20 this section shall apply to years beginning after the date 

21 of the enactment of this Act. 

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