,i  #aacth ,,congress  #ast ,session    
,h4 ,r4 #bgcb  ,,in ,,the ,,house ,,of  
,,representatives  ,july #ah1 #bjac ,mr4
 ,burgess introduced the following bill2
 which was referred to the ,committee on
 ,ways and ,means  ,a ,,bill  ,to amend 
the ,internal ,revenue ,code of #aihf to
 provide for a waiver of minimum        
required distribution rules applicable  
to pension plans for #bjac and #bjad4   
#a4 ,waiver of pension plan minimum     
required distribution rules for #bjac   
and #bjad  7a7 ,in general ,clause 7i7  
of section #dja7;a77#i77;,h7 of the     
,internal ,revenue ,code of #aihf       
7relating to general rule for temporary 
waiver of minimum required distribution7
 is amended by striking calendar year   
#bjji and inserting calendar years      
#bjji1 #bjac1 and #bjad4  7b7           
,conforming amendments  7#a7 ,clause    
7ii7 of section #dja7;a77#i77;,h7 of    
such ,code is amended--  7,a7 in        
subclause 7,i7 by striking calendar     
years after #bjji and inserting calendar

 year after #bjji and before #bjac and  
calendar years after #bjad1 and  7,b7 in
 subclause 7,,ii7 by striking calendar  
year #bjji and inserting calendar years 
#bjji1 #bjac1 and #bjad4  7#b7          
,paragraph 7#d7 of section #djb7;c7 of  
such ,code is amended--  7,a7 by        
inserting 1 #bjac1 or #bjad after #bjji 
the first place it appears1 and  7,b7 by
 striking #bjji the second place it     
appears and inserting #bjji1 #bjac1 or  
#bjad1 as the case may be4  7c7         
,effective date  7#a7 ,in general ,the  
amendments made by this section shall   
apply to calendar years beginning after 
,december #ca1 #bjab4  7#b7 ,provisions 
relating to plan or contract amendments 
7,a7 ,in general ,if this paragraph     
applies to any pension plan or contract 
amendment1 such pension plan or contract
 shall not fail to be treated as being  
operated in accordance with the terms of
 the plan during the period described in
 subparagraph 7,b77ii7 solely because   
the plan operates in accordance with    

this section4  7,b7 ,amendments to which
 paragraph applies  7i7 ,in general     
,this paragraph shall apply to any      
amendment to any pension plan or annuity
 contract which--  7,i7 is made pursuant
 to the amendments made by this section1
 and  7,,ii7 is made on or before the   
last day of the first plan year         
beginning on or after ,january #a1      
#bjae4  ,in the case of a governmental  
plan1 subclause 7,,ii7 shall be applied 
by substituting #bjaf for #bjae4  7ii7  
,conditions ,this paragraph shall not   
apply to any amendment unless during the
 period beginning on the effective date 
of the amendment and ending on ,december
 #ca1 #bjad1 the plan or contract is    
operated as if such plan or contract    
amendment were in effect4