I 
111TH CONGRESS 
2D SESSION 
H. R. 4421 
To amend the Internal Revenue Code of 1986 to extend the waiver of 
required minimum distribution rules for certain retirement plans and 
accounts through 2010. 
IN THE HOUSE OF REPRESENTATIVES 
JANUARY 12, 2010 
Mr. SESTAK 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 extend 
the waiver of required minimum distribution rules for 
certain retirement 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.—Clause (i) of section 401(a)(9)(H) 
of the Internal Revenue Code of 1986 is amended by strik-
ing ‘‘calendar year 2009’’ and inserting ‘‘calendar years 
2009 and 2010’’. 
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(b) CONFORMING AMENDMENTS.— 
(1) Clause (ii) of section 401(a)(9)(H) 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-
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, 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 
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operated as if such plan or contract 
amendment were in effect. 
Æ 
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