Sec. 40301. Waiver of required minimum distributions for 2019
132 words·~1 min read·
/bill/116/hr/6800/eh/section-40301A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
2019 Section 401(a)(9)(I)(i) of the Internal Revenue Code of 1986 is amended by striking calendar year 2020 and inserting calendar years 2019 and 2020 . Section 402(c)(4) of such Code is amended by striking 2020 each place it appears in the last sentence and inserting 2019 or 2020 . Section 401(a)(9)(I) of such Code is amended— by striking clause
(ii)and redesignating clause
(iii)as clause (ii), and by striking calendar year 2020 in clause (ii)(II), as so redesignated, and inserting calendar years 2019 and 2020 . The amendments made by this section shall take effect as if included in the enactment of section 2203 of the Coronavirus Aid, Relief, and Economic Security Act, except that subparagraph (c)(1) thereof shall be applied by substituting December 31, 2018 for December 31, 2019 .