I 
116TH CONGRESS 
2D SESSION 
H. R. 6335 
To waive required minimum distribution rules for retirement plans in 2020. 
IN THE HOUSE OF REPRESENTATIVES 
MARCH 23, 2020 
Mr. BERGMAN (for himself and Mr. JOHN W. ROSE of Tennessee) introduced 
the following bill; which was referred to the Committee on Ways and Means 
A BILL 
To waive required minimum distribution rules for retirement 
plans in 2020. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. TEMPORARY WAIVER OF REQUIRED MINIMUM 
DISTRIBUTION RULES FOR CERTAIN RETIRE-
MENT PLANS AND ACCOUNTS. 
(a) IN GENERAL.—Section 401(a)(9) of the Internal 
Revenue Code of 1986 is amended by adding at the end 
the following new subparagraph: 
‘‘(I) TEMPORARY WAIVER OF MINIMUM RE-
QUIRED DISTRIBUTION.— 
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‘‘(i) IN GENERAL.—The requirements 
of this paragraph shall not apply for cal-
endar year 2020 to— 
‘‘(I) a defined contribution plan 
which is described in this subsection 
or in section 403(a) or 403(b), 
‘‘(II) a defined contribution plan 
which is an eligible deferred com-
pensation plan described in section 
457(b) but only if such plan is main-
tained by an employer described in 
section 457(e)(1)(A), or 
‘‘(III) an individual retirement 
plan. 
‘‘(ii) 
SPECIAL
RULES
REGARDING 
WAIVER
PERIOD.—For purposes of this 
paragraph— 
‘‘(I) the required beginning date 
with respect to any individual shall be 
determined without regard to this 
subparagraph for purposes of applying 
this paragraph for calendar years 
after 2020, and 
‘‘(II) if clause (ii) of subpara-
graph (B) applies, the 5-year period 
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described in such clause shall be de-
termined without regard to calendar 
year 2020.’’. 
(b) ELIGIBLE ROLLOVER DISTRIBUTIONS.—Section 
402(c)(4) of the Internal Revenue Code of 1986 (defining 
eligible rollover distribution) is amended by adding at the 
end the following new flush sentence: 
‘‘If all or any portion of a distribution during 2020 
is treated as an eligible rollover distribution but 
would not be so treated if the minimum distribution 
requirements under section 401(a)(9) had applied 
during 2020, such distribution shall not be treated 
as an eligible rollover distribution for purposes of 
section 401(a)(31) or 3405(c) or subsection (f) of 
this section.’’. 
(c) EFFECTIVE DATES.— 
(1) IN GENERAL.—The amendments made by 
this section shall apply for calendar years beginning 
after December 31, 2019. 
(2) PROVISIONS RELATING TO PLAN OR CON-
TRACT AMENDMENTS.— 
(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-
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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, 2022. 
In the case of a governmental plan, sub-
clause (II) shall be applied by substituting 
‘‘2023’’ for ‘‘2022’’. 
(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, 2020, the plan or contract is 
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