,,ii  #aafth ,,congress  #b;d ,session  
,s4 #cebg  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,march #ah1    
#bjbj,mr4 ,markey 7for himself1 ,mr4    
,durbin1 and ,mr4 ,daines7 introduced   
the following bill2 which was read twice
 and referred to the ,committee on      
,finance  ,a ,,bill  ,to waive required 
minimum distribution rules for          
retirement plans in #bjbj4  #a4         
,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 is    
amended by adding at the end the        
following new subparagraph3  7,i7       
,temporary waiver of minimum required   
distribution  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  4  7b7 
,eligible rollover distributions        
,section #djb7;c77#d7 of the ,internal  
,revenue ,code of #aihf 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