,i #aafth ,,congress #b;d ,session ,h4 ,r4 #fcgg ,,in ,,the ,,house ,,of ,,representatives ,march #bc1 #bjbj,ms4 ,wexton 7for herself1 ,ms4 ,norton1 ,mr4 ,cooper1 ,mr4 ,connolly1 ,mr4 ,raskin1 ,mr4 ,meeks1 ,mr4 ,beyer1 ,mr4 ,lynch1 ,mr4 ,courtney1 ,mr4 ,kildee1 ,mr4 ,kilmer1 ,mr4 ,rouda1 ,mr4 ,de,fazio1 ,mr4 ,sean ,patrick ,maloney of ,new ,york1 and ,ms4 ,houlahan7 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 temporary waiver of required minimum distribution rules for certain retirement plans and accounts1 and for other purposes4 #a4 ,short title ,this ,act may be cited as the ,retirement ,protection ,act4 #b4 ,temporary waiver of required minimum distribution rules for certain retirement plans and accounts 7a7 ,in general ,section #dja7;a77#i7 of the ,internal ,revenue ,code of #aihf 7#bf ,u4,s4,c4 #dja7 7relating to required distributions7 is amended by adding at the end the following new subparagraph3 7,i7 ,temporary waiver of minimum required distributions 7i7 ,in general ,the requirements of this paragraph shall not apply for calendar year #bjbj to-- 7,i7 a defined contribution plan which is described in this subsection or in section #djc7;a7 or #djc7;b71 7,,ii7 a defined contribution plan which is an eligible deferred compensation plan described in section #deg7;b7 but only if such plan is maintained by an employer described in section #deg7;e77#a77;,a71 or 7,,iii7 an individual retirement plan4 7ii7 ,special rules regarding waiver period ,for purposes of this paragraph-- 7,i7 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 #bjbj1 and 7,,ii7 if clause 7ii7 of subparagraph 7,b7 applies1 the #e-year period described in such clause shall be determined without regard to calendar year #bjbj4 7iii7 ,amount distributed may be repaid 7,i7 ,in general ,any individual who receives a distribution required under this subsection may1 at any time during the calendar year #bjbj1 make one or more contributions in an aggregate amount not to exceed the amount of such distribution to an eligible retirement plan of which such individual is a beneficiary and to which a rollover contribution of such distribution could be made under section #djb7;c71 #djc7;a77#d71 #djc7;b77#h71 #djh7;d77#c71 or #deg7;e77#af71 as the case may be4 7,,ii7 ,treatment of repayments of distributions from eligible retirement plans other than ,i,r,as ,for purposes of this subparagraph1 if a contribution is made pursuant to subclause 7,i7 with respect to a distribution required under this subsection from an eligible retirement plan other than an individual retirement plan1 then the taxpayer shall1 to the extent of the amount of the contribution1 be treated as having received the waiver in an eligible rollover distribution 7as defined in section #djb7;c77#d77 and as having transferred the amount to the eligible retirement plan in a direct trustee to trustee transfer within #fj days of the distribution4 7,,iii7 ,treatment of repayments for distributions from ,i,r,as ,for purposes of this subparagraph1 if a contribution is made pursuant to subclause 7,i7 with respect to a distribution required under this subsection from an individual retirement plan 7as defined by section #ggja7;a77#cg771 then1 to the extent of the amount of the contribution1 the qualified required distribution shall be treated as a distribution described in section #djh7;d77#c7 and as having been transferred to the eligible retirement plan in a direct trustee to trustee transfer within #fj days of the distribution4 4 7b7 ,eligible rollover distribution ,section #djb7;c77#d7 of the ,internal ,revenue ,code of #aihf 7#bf ,u4,s4,c4 #djb7 7defining eligible rollover distribution7 is amended by adding at the end the following new flush sentence3 ,if all or any portion of a distribution during #bjbj is treated as an eligible rollover distribution but would not be so treated if the minimum distribution requirements under section #dja7;a77#i7 had applied during #bjbj1 such distribution shall not be treated as an eligible rollover distribution for purposes of section #dja7;a77#ca7 or #cdje7;c7 or subsection 7f7 of this section4 4 7c7 ,effective dates 7#a7 ,in general ,the amendments made by this section shall apply for calendar years beginning after ,december #ca1 #bjai4 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 #bjbb4 ,in the case of a governmental plan1 subclause 7,,ii7 shall be applied by substituting #bjbc for #bjbb4 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 #bjbj1 the plan or contract is operated as if such plan or contract amendment were in effect4