I 
111TH CONGRESS 
1ST SESSION H. R. 3920 
To amend the Internal Revenue Code of 1986 to provide for a waiver of 
minimum required distribution rules applicable to pension plans for 2010. 
IN THE HOUSE OF REPRESENTATIVES 
OCTOBER 23, 2009 
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 2010. 
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 2010. 
(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-
tion) is amended by striking ‘‘calendar year 2009’’ and 
inserting ‘‘calendar years 2009 and 2010’’. 
(b) CONFORMING AMENDMENTS.— 
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(1) Clause (ii) of section 401(a)(9)(H) of such 
Code is amended— 
(A) in subclause (I) by striking ‘‘2009’’ 
and inserting ‘‘2010’’, and 
(B) in subclause (II) by striking ‘‘calendar 
year 2009’’ and inserting ‘‘calendar years 2009 
and 2010’’. 
(2) Paragraph (4) of section 402(c) of such 
Code is amended— 
(A) by striking ‘‘2009’’ the first place it 
appears and inserting ‘‘2009 or 2010’’, and 
(B) by striking ‘‘2009,’’ the second place it 
appears and inserting ‘‘2009 or 2010, 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, 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-
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-
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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 
operated as if such plan or contract 
amendment were in effect. 
Æ 
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