I 
110TH CONGRESS 
2D SESSION 
H. R. 7315 
To suspend for 2008 and 2009 the required minimum distribution rules 
for certain defined contribution plans. 
IN THE HOUSE OF REPRESENTATIVES 
DECEMBER 9, 2008 
Mr. REHBERG introduced the following bill; which was referred to the 
Committee on Ways and Means 
A BILL 
To suspend for 2008 and 2009 the required minimum 
distribution rules for certain defined contribution plans. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Retiree Relief Act of 
2008’’. 
SEC. 2. SUSPENSION OF MINIMUM DISTRIBUTION RE-
QUIREMENTS. 
(a) IN GENERAL.—In the case of an eligible defined 
contribution plan of an individual, sections 401(a)(9), 
404(a)(2), 
403(b)(10), 
408(a)(6), 
408(b)(3), 
and 
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457(d)(2) of the Internal Revenue Code of 1986 shall not 
apply with respect to such individual for any year during 
the suspension period. 
(b) SUSPENSION PERIOD.—For purposes of this sec-
tion, the term ‘‘suspension period’’ means the period be-
ginning on January 1, 2008, and ending on December 31, 
2009. 
(c) ELIGIBLE DEFINED CONTRIBUTION PLAN.—For 
purposes of this section, the term ‘‘eligible defined con-
tribution plan’’ means— 
(1) a defined contribution plan (within the 
meaning of section 414(i) of such Code) which is— 
(A) an employee’s trust described in sec-
tion 401(a) of such Code which is exempt from 
tax under section 501(a) of such Code, 
(B) an annuity plan described in section 
403(a) of such Code, 
(C) an annuity contract described in sec-
tion 403(b) of such Code, and 
(D) an eligible deferred compensation plan 
described in section 457(b) of such Code which 
is maintained by an eligible employer described 
in section 457(e)(1)(A) of such Code, and 
(2) an individual retirement plan (as defined in 
section 7701(a)(37) of such Code). 
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(d) SPECIAL RULES.— 
(1) REQUIRED BEGINNING DATE DURING SUS-
PENSION
PERIOD.—The required beginning date 
with respect to any individual under section 
401(a)(9) of such Code shall be determined without 
regard to this section for purposes of applying sec-
tions 401(a)(9), 404(a)(2), 403(b)(10), 408(a)(6), 
408(b)(3), and 457(d) of such Code for calendar 
years after 2009. 
(2) EXCEPTION FOR 5-YEAR RULE.—In the case 
of 
a 
distribution 
required 
under 
section 
401(a)(9)(B)(ii) of such Code, subsection (a) shall 
not apply. 
(3) EXEMPTION
OF
DISTRIBUTIONS
DURING 
SUSPENSION PERIOD FROM TRUSTEE TRANSFER AND 
WITHHOLDING
RULES.—For purposes of sections 
401(a)(31), 402(f), and 3405 of such Code, any dis-
tribution during the suspension period which, but for 
subsection (a), would have been a required distribu-
tion under section 401(a)(9) of such Code shall not 
be treated as an eligible rollover distribution. 
(e) PROVISIONS
RELATING
TO
PLAN
AMEND-
MENTS.— 
(1) IN GENERAL.—If this subsection applies to 
any plan or annuity contract, such plan or contract 
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shall be treated as being operated in accordance with 
the terms of the plan during the period described in 
paragraph (2)(B)(i). 
(2) AMENDMENTS TO WHICH SUBSECTION AP-
PLIES.— 
(A) IN
GENERAL.—This subsection shall 
apply to any amendment to any plan or annuity 
contract which is made— 
(i) pursuant to this section or pursu-
ant to any regulation issued by the Sec-
retary of the Treasury to carry out this 
section, and 
(ii) on or before the last day of the 
first plan year beginning on or after Janu-
ary 1, 2009. 
(B) CONDITIONS.—This subsection shall 
not apply to any amendment unless during the 
period beginning on the date such amendment 
takes effect and ending on December 31, 2009 
(or, if earlier, the date the plan or contract 
amendment is adopted), the plan or contract is 
operated as if such plan or contract amendment 
were in effect. 
(f) EFFECTIVE DATE.— 
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(1) IN GENERAL.—This section shall take effect 
on the date of the enactment of this Act. 
(2) RECONTRIBUTION OF DISTRIBUTIONS BE-
FORE DATE OF ENACTMENT.— 
(A) IN GENERAL.—Any individual who re-
ceives a payment or distribution during the pe-
riod beginning on January 1, 2008, and ending 
on the date of the enactment of this Act from 
a plan to which subsection (a) or (c) of this sec-
tion applies may, before the end of the suspen-
sion period, make one or more contributions in 
an aggregate amount not to exceed the amount 
of such payments or distributions to an eligible 
defined contribution plan of which such indi-
vidual is a beneficiary and to which a rollover 
contribution of such distribution could be made 
under section 402(c), 403(a)(4), 403(b)(8), 
408(d)(3), or 457(e)(16) of such Code, as the 
case may be. 
(B) TREATMENT OF REPAYMENTS OF DIS-
TRIBUTIONS
FROM
ELIGIBLE
RETIREMENT 
PLANS
OTHER
THAN
IRAS.—For purposes of 
the Internal Revenue Code of 1986, if a con-
tribution is made pursuant to subparagraph (A) 
to an eligible defined contribution plan other 
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