Can a plan opt to DO NOTHING with regard to the 2009 RMDs, give no elections to the terminated participants and beneficiaries, make all distributions per plan, permit no rollovers of the RMD amount?

If yes, does the plan have to note that it is following its own rules? If the plan document references compliance with 401(a)(9) is it then obligated to amend even if it does nothing different?

The IRS has provided both some Q and A's on the issue as well as sample amendments.

Click to view attachment

Tom,

I have read the notice 2009-82 and I am still confused about how to apply the changes.

maybe Q-9 of the following will be helpful.

http://www.relius.net/News/TechnicalUpdates.aspx?ID=430