,i  #aagth ,,congress  #b;d ,session    
,h4 ,r4 #hcca  ,,in ,,the ,,house ,,of  
,,representatives  ,july #ab1 #bjbb,mr4 
,davidson 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
 temporarily suspend required minimum   
distribution rules for certain          
retirement plans and accounts4  #a4     
,temporary waiver of required minimum   
distribution rules for certain          
retirement plans and accounts  7a7 ,in  
general ,section #dja7;a77#i77;,i7 of   
the ,internal ,revenue ,code of #aihf is
 amended-- 7#a7 in clause 7i71 by       
striking #bjbj and inserting required   
minimum distribution suspension calendar
 year1  7#b7 in clause 7ii7-- 7,a7 in   
the heading1 by striking in #bjbj and   
inserting in a required minimum         
distribution suspension calendar year1  
7,b7 by striking in calendar year #bjbj 
and inserting in a required minimum     
distribution calendar year1 and  7,c7 in

 subclause 7,,ii71 by striking ,january 
#a1 #bjbj and inserting such calendar   
year1  7#c7 in clause 7iii77,,ii71 by   
inserting or calendar year #bjbb after  
calendar year #bjbj1 and  7#d7 by adding
 at the end the following new clause3   
7iv7 ,required minimum distribution     
suspension calendar year ,for purposes  
of this subparagraph1 the term required 
minimum distribution suspension calendar
 year means calendar year #bjbj and     
calendar year #bjbb4  4  7b7 ,eligible  
rollover distributions ,section         
#djb7;c77#d7 of the ,internal ,revenue  
,code of #aihf is amended by inserting  
or #bjbb after #bjbj each place it      
appears4  7c7 ,effective dates  7#a7 ,in
 general ,the amendments made by this   
section shall apply for calendar years  
beginning after ,december #ca1 #bjba4   
7#b7 ,provisions relating to plan or    
contract amendments  7,a7 ,in general   
,if this paragraph applies to any plan  
or contract amendment--  7i7 such 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 section1 and  7ii7 
except as provided by the ,secretary of 
the ,treasury 7or the ,secretary's      
delegate71 such plan or contract shall  
not fail to meet the requirements of    
section #daa7;d77#f7 of the ,internal   
,revenue ,code of #aihf and section     
#bjd7;g7 of the ,employee ,retirement   
,income ,security ,act of #aigd by      
reason of such amendment4  7,b7         
,amendments to which paragraph applies  
7i7 ,in general ,this paragraph shall   
apply to any amendment to any 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 
#bjbd4 ,in the case of a governmental   
plan1 this subclause shall be applied by
 substituting #bjbf for #bjbd4  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 #bjbb1 the plan or contract is    
operated as if such plan or contract    
amendment were in effect4