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 retire-
ment plans and accounts through 2010. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. EXTENSION OF WAIVER OF REQUIRED MIN-
IMUM DISTRIBUTION RULES FOR CERTAIN 
RETIREMENT PLANS AND ACCOUNTS. 
(a) 
IN
GENERAL.—Subclause 
(i) 
of 
section 
401(a)(9)(H) of the Internal Revenue Code of 1986 is 
VerDate Nov 24 2008 
22:46 May 24, 2009
Jkt 079200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H2637.IH
H2637
mstockstill@gpo.gov on PROD1PC66 with BILLS
amended by striking ‘‘calendar year 2009’’ and inserting 
‘‘calendar years 2009 and 2010’’. 
(b) CONFORMING AMENDMENTS.— 
(1) Clause (ii) of section 401(a)(9)(H)(ii) of 
such Code is amended— 
(A) by striking ‘‘2009’’ in subclause (I) 
and inserting ‘‘2010’’, and 
(B) by striking ‘‘calendar year 2009’’ in 
subclause (II) and inserting ‘‘calendar years 
2009 and 2010’’. 
(2) The last sentence of section 402(c)(4) of 
such Code is amended— 
(A) by striking ‘‘distribution during 2009’’ 
and inserting ‘‘distribution during calendar year 
2009 or 2010’’, and 
(B) by striking ‘‘applied during 2009’’ and 
inserting ‘‘applied during such calendar year’’. 
(c) EFFECTIVE DATE.— 
(1) IN GENERAL.—The amendments made by 
this section shall apply for calendar years beginning 
after December 31, 2009. 
(2) PROVISIONS RELATING TO PLAN OR CON-
TRACT AMENDMENTS.— 
(A) IN GENERAL.—If this paragraph ap-
plies to any pension plan or contract amend-
VerDate Nov 24 2008 
22:46 May 24, 2009
Jkt 079200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6201
E:\BILLS\H2637.IH
H2637
mstockstill@gpo.gov on PROD1PC66 with BILLS
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, 2012. 
In the case of a governmental plan, sub-
clause (II) shall be applied by substituting 
‘‘2013’’ for ‘‘2012’’. 
(ii) 
CONDITIONS.—This 
paragraph 
shall not apply to any amendment unless 
during the period beginning on the effec-
tive date of the amendment and ending on 
December 31, 2010, the plan or contract is 
VerDate Nov 24 2008 
22:46 May 24, 2009
Jkt 079200
PO 00000
Frm 00003
Fmt 6652
Sfmt 6201
E:\BILLS\H2637.IH
H2637
mstockstill@gpo.gov on PROD1PC66 with BILLS
operated as if such plan or contract 
amendment were in effect. 
SEC. 2. INCREASE IN AGE FOR REQUIRED DISTRIBUTIONS. 
(a) IN GENERAL.—Subparagraphs (B)(iv)(I) and (C) 
of section 401(a)(9) of the Internal Revenue Code of 1986 
are each amended by striking ‘‘701⁄2’’ each place it ap-
pears and inserting ‘‘75’’. 
(b) CONFORMING AMENDMENTS.— 
(1) Section 219(d)(1) of such Code is amended 
by striking ‘‘701⁄2’’ in the heading and the text and 
inserting ‘‘75’’. 
(2) Section 408(c)(4) of such Code is amended 
by striking ‘‘701⁄2’’ in the heading and the text and 
inserting ‘‘75’’. 
(3) Section 408(b) of such Code is amended by 
striking ‘‘701⁄2’’ and inserting ‘‘75’’. 
(4) Section 457(d)(1)(A)(i) of such Code is 
amended by striking ‘‘701⁄2’’ and inserting ‘‘75’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to years beginning after the date 
of the enactment of this Act. 
Æ 
VerDate Nov 24 2008 
22:46 May 24, 2009
Jkt 079200
PO 00000
Frm 00004
Fmt 6652
Sfmt 6301
E:\BILLS\H2637.IH
H2637
mstockstill@gpo.gov on PROD1PC66 with BILLS