I 
116TH CONGRESS 
2D SESSION 
H. R. 6377 
To amend the Internal Revenue Code of 1986 to provide for a temporary 
waiver of required minimum distribution rules for certain retirement 
plans and accounts, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
MARCH 23, 2020 
Ms. WEXTON (for herself, Ms. NORTON, Mr. COOPER, Mr. CONNOLLY, Mr. 
RASKIN, Mr. MEEKS, Mr. BEYER, Mr. LYNCH, Mr. COURTNEY, Mr. KIL-
DEE, Mr. KILMER, Mr. ROUDA, Mr. DEFAZIO, Mr. SEAN PATRICK 
MALONEY of New York, and Ms. HOULAHAN) 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 temporary waiver of required minimum distribution 
rules for certain retirement plans and accounts, and for 
other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Retirement Protection 
Act’’. 
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SEC. 2. TEMPORARY WAIVER OF REQUIRED MINIMUM DIS-
TRIBUTION RULES FOR CERTAIN RETIRE-
MENT PLANS AND ACCOUNTS. 
(a) IN GENERAL.—Section 401(a)(9) of the Internal 
Revenue Code of 1986 (26 U.S.C. 401) (relating to re-
quired distributions) is amended by adding at the end the 
following new subparagraph: 
‘‘(I) TEMPORARY WAIVER OF MINIMUM RE-
QUIRED DISTRIBUTIONS.— 
‘‘(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— 
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408(d)(3), or 457(e)(16), as the case 
may be. 
‘‘(II) TREATMENT
OF
REPAY-
MENTS OF DISTRIBUTIONS FROM ELI-
GIBLE
RETIREMENT
PLANS
OTHER 
THAN
IRAS.—For purposes of this 
subparagraph, if a contribution is 
made pursuant to subclause (I) with 
respect to a distribution required 
under this subsection from an eligible 
retirement plan other than an indi-
vidual retirement plan, then the tax-
payer shall, to the extent of the 
amount of the contribution, be treated 
as having received the waiver in an el-
igible rollover distribution (as defined 
in section 402(c)(4)) and as having 
transferred the amount to the eligible 
retirement plan in a direct trustee to 
trustee transfer within 60 days of the 
distribution. 
‘‘(III) TREATMENT
OF
REPAY-
MENTS
FOR
DISTRIBUTIONS
FROM 
IRAS.—For purposes of this subpara-
graph, if a contribution is made pur-
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suant to subclause (I) with respect to 
a distribution required under this sub-
section from an individual retirement 
plan 
(as 
defined 
by 
section 
7701(a)(37)), then, to the extent of 
the amount of the contribution, the 
qualified required distribution shall be 
treated as a distribution described in 
section 408(d)(3) and as having been 
transferred to the eligible retirement 
plan in a direct trustee to trustee 
transfer within 60 days of the dis-
tribution.’’. 
(b) ELIGIBLE ROLLOVER DISTRIBUTION.—Section 
402(c)(4) of the Internal Revenue Code of 1986 (26 
U.S.C. 402) (defining eligible rollover distribution) is 
amended by adding at the end the following new flush sen-
tence: 
‘‘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 distribu-
tion requirements under section 401(a)(9) had ap-
plied during 2020, such distribution shall not be 
treated as an eligible rollover distribution for pur-
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poses 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-
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 
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(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 
operated as if such plan or contract 
amendment were in effect. 
Æ 
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