[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 424 Introduced in House (IH)]

111th CONGRESS
  1st Session
                                H. R. 424

  To amend the Internal Revenue Code of 1986 to extend the temporary 
     waiver of the required minimum distribution rules for certain 
         retirement plans and accounts for an additional year.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            January 9, 2009

Mr. Tim Murphy of Pennsylvania introduced the following bill; which was 
              referred to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
  To amend the Internal Revenue Code of 1986 to extend the temporary 
     waiver of the required minimum distribution rules for certain 
         retirement plans and accounts for an additional year.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Protecting Senior's Nest Egg Act of 
2009''.

SEC. 2. EXTENSION OF THE TEMPORARY WAIVER OF REQUIRED MINIMUM 
              DISTRIBUTION RULES FOR CERTAIN RETIREMENT PLANS AND 
              ACCOUNTS.

    (a) In General.--Clause (i) of section 409(a)(9)(H) of the Internal 
Revenue Code of 1986 (relating to general rule for temporary waiver of 
minimum required distribution), as added by the Worker, Retiree, and 
Employer Recovery Act of 2008, is amended by striking ``calendar year 
2009'' and inserting ``calendar years 2009 and 2010''.
    (b) Conforming Amendments.--
            (1) Section 409(a)(9)(H)(ii)(I) of such Code is amended by 
        striking ``2009'' and inserting ``2010''.
            (2) Section 402(c)(4) of such Code is amended--
                    (A) by striking ``2009'' the first place it appears 
                and inserting ``2009 or 2010'', and
                    (B) by striking ``2009,'' the second place it 
                appears and inserting ``2009 or 2010 (as the case may 
                be),''.
            (3) Clause (ii) of section 201(c)(2)(B) of the Worker, 
        Retiree, and Employer Recovery Act of 2008 is amended by 
        striking ``2009'' and inserting ``2010''.
    (c) Effective Date.--The amendments made by this section shall take 
effect as if included in the provisions of section 201 of the Worker, 
Retiree, and Employer Recovery Act of 2008.
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