I 
113TH CONGRESS 
1ST SESSION H. R. 2732 
To amend the Internal Revenue Code of 1986 to provide for a waiver of 
minimum required distribution rules applicable to pension plans for 2013 
and 2014. 
IN THE HOUSE OF REPRESENTATIVES 
JULY 18, 2013 
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 ap-
plicable to pension plans for 2013 and 2014. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. WAIVER OF PENSION PLAN MINIMUM RE-
QUIRED DISTRIBUTION RULES FOR 2013 AND 
2014. 
(a) IN GENERAL.—Clause (i) of section 401(a)(9)(H) 
of the Internal Revenue Code of 1986 (relating to general 
rule for temporary waiver of minimum required distribu-
VerDate Mar 15 2010 
21:53 Jul 22, 2013
Jkt 029200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H2732.IH
H2732
emcdonald on DSK67QTVN1PROD with BILLS
tion) is amended by striking ‘‘calendar year 2009’’ and 
inserting ‘‘calendar years 2009, 2013, and 2014’’. 
(b) CONFORMING AMENDMENTS.— 
(1) Clause (ii) of section 401(a)(9)(H) of such 
Code is amended— 
(A) in subclause (I) by striking ‘‘calendar 
years after 2009’’ and inserting ‘‘calendar year 
after 2009 and before 2013 and calendar years 
after 2014’’, and 
(B) in subclause (II) by striking ‘‘calendar 
year 2009’’ and inserting ‘‘calendar years 2009, 
2013, and 2014’’. 
(2) Paragraph (4) of section 402(c) of such 
Code is amended— 
(A) by inserting ‘‘, 2013, or 2014’’ after 
‘‘2009’’ the first place it appears, and 
(B) by striking ‘‘2009’’ the second place it 
appears and inserting ‘‘2009, 2013, or 2014, as 
the case may be’’. 
(c) EFFECTIVE DATE.— 
(1) IN GENERAL.—The amendments made by 
this section shall apply to calendar years beginning 
after December 31, 2012. 
(2) PROVISIONS RELATING TO PLAN OR CON-
TRACT AMENDMENTS.— 
VerDate Mar 15 2010 
21:53 Jul 22, 2013
Jkt 029200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6201
E:\BILLS\H2732.IH
H2732
emcdonald on DSK67QTVN1PROD with BILLS
(A) IN GENERAL.—If this paragraph ap-
plies to any pension plan or contract amend-
ment, such pension plan or contract shall not 
fail to be treated as being operated in accord-
ance with the terms of the plan during the pe-
riod described in subparagraph (B)(ii) solely be-
cause the plan operates in accordance with this 
section. 
(B) AMENDMENTS TO WHICH PARAGRAPH 
APPLIES.— 
(i) IN
GENERAL.—This paragraph 
shall apply to any amendment to any pen-
sion plan or annuity contract which— 
(I) is made pursuant to the 
amendments made by this section, 
and 
(II) is made on or before the last 
day of the first plan year beginning 
on or after January 1, 2015. 
In the case of a governmental plan, sub-
clause (II) shall be applied by substituting 
‘‘2016’’ for ‘‘2015’’. 
(ii) 
CONDITIONS.—This 
paragraph 
shall not apply to any amendment unless 
during the period beginning on the effec-
VerDate Mar 15 2010 
21:53 Jul 22, 2013
Jkt 029200
PO 00000
Frm 00003
Fmt 6652
Sfmt 6201
E:\BILLS\H2732.IH
H2732
emcdonald on DSK67QTVN1PROD with BILLS
tive date of the amendment and ending on 
December 31, 2014, the plan or contract is 
operated as if such plan or contract 
amendment were in effect. 
Æ 
VerDate Mar 15 2010 
21:53 Jul 22, 2013
Jkt 029200
PO 00000
Frm 00004
Fmt 6652
Sfmt 6301
E:\BILLS\H2732.IH
H2732
emcdonald on DSK67QTVN1PROD with BILLS