,,ii  #aaf? ,,congress  #b;d ,session   
,s4 #cebg  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,m>* #ah1 #bjbj,mr4    
,m>key 7= himself1 ,mr4 ,durb91 & ,mr4  
,da9es7 introduc$ ! foll[+ bill2 :i* 0  
read twice & ref]r$ to ! ,committee on  
,f9ance  ,a ,,bill  ,to waive requir$   
m9imum di/ribution rules = retirem5t    
plans 9 #bjbj4  #a4 ,tempor>y waiv] (   
requir$ m9imum di/ribution rules = c]ta9
 retirem5t plans & acc\nts  7a7 ,9 g5]al
 ,section #dja7;a77#i7 ( ! ,int]nal     
,rev5ue ,code ( #aihf is am5d$ by add+  
at ! end ! foll[+ new subp>agraph3  7,i7
 ,tempor>y waiv] ( m9imum requir$       
di/ribution  7i7 ,9 g5]al ,! requirem5ts
 ( ?is p>agraph %all n apply = cal5d>   
ye> #bjbj to-- 7,i7 a def9$ contribution
 plan :i* is describ$ 9 ?is subsection  
or 9 section #djc7;a7 or #djc7;b71      
7,,ii7 a def9$ contribution plan :i* is 
an eligible def]r$ comp5sation plan     
describ$ 9 section #deg7;b7 b only if   
su* plan is ma9ta9$ by an employ]       
describ$ 9 section #deg7;e77#a77;,a71 or

  7,,iii7 an individual retirem5t plan4 
7ii7 ,special rules reg>d+ waiv] p]iod  
,= purposes ( ?is p>agraph-- 7,i7 !     
requir$ beg9n+ date ) respect to any    
individual %all be det]m9$ )\t reg>d to 
?is subp>agraph = purposes ( apply+ ?is 
p>agraph = cal5d> ye>s aft] #bjbj1 &    
7,,ii7 if clause 7ii7 ( subp>agraph 7,b7
 applies1 ! #e-ye> p]iod describ$ 9 su* 
clause %all be det]m9$ )\t reg>d to     
cal5d> ye> #bjbj4  4  7b7 ,eligible     
rollov] di/ributions ,section           
#djb7;c77#d7 ( ! ,int]nal ,rev5ue ,code 
( #aihf 7def9+ eligible rollov]         
di/ribution7 is am5d$ by add+ at ! end !
 foll[+ new flu% s5t5ce3 ,if all or any 
portion ( a di/ribution dur+ #bjbj is   
treat$ z an eligible rollov] di/ribution
 b w\ld n be s treat$ if ! m9imum       
di/ribution requirem5ts "u section      
#dja7;a77#i7 _h appli$ dur+ #bjbj1 su*  
di/ribution %all n be treat$ z an       
eligible rollov] di/ribution = purposes 
( section #dja7;a77#ca7 or #cdje7;c7 or 
subsection 7f7 ( ?is section4 4  7c7    

,effective dates  7#a7 ,9 g5]al ,!      
am5dm5ts made by ?is section %all apply 
= cal5d> ye>s beg9n+ aft] ,decemb] #ca1 
#bjai4  7#b7 ,provisions relat+ to plan 
or contract am5dm5ts  7,a7 ,9 g5]al ,if 
?is p>agraph applies to any p5sion plan 
or contract am5dm5t1 su* p5sion plan or 
contract %all n fail to be treat$ z be+ 
op]at$ 9 accordance ) ! t]ms ( ! plan   
dur+ ! p]iod describ$ 9 subp>agraph     
7,b77ii7 solely because ! plan op]ates 9
 accordance ) ?is section4  7,b7        
,am5dm5ts to :i* p>agraph applies  7i7  
,9 g5]al ,?is p>agraph %all apply to any
 am5dm5t to any p5sion plan or annuity  
contract :i*-- 7,i7 is made pursuant to 
! am5dm5ts made by ?is section1 &       
7,,ii7 is made on or be=e ! la/ day ( ! 
fir/ plan ye> beg9n+ on or aft] ,janu>y 
#a1 #bjbb4  ,9 ! case ( a gov]nm5tal    
plan1 subclause 7,,ii7 %all be appli$ by
 sub/itut+ #bjbc = #bjbb4  7ii7         
,conditions ,?is p>agraph %all n apply  
to any am5dm5t unless dur+ ! p]iod      
beg9n+ on ! effective date ( ! am5dm5t &

 end+ on ,decemb] #ca1 #bjbj1 ! plan or 
contract is op]at$ z if su* plan or     
contract am5dm5t 7 9 effect4