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Text of IRS Notice 2009-82: Waiver of 2009 Minimum Distributions (PDF)
Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
Sept. 24, 2009
12 pages. Excerpt: [This notice provides] transition relief through November 30, 2009 for a plan that is not operated in accordance with its terms with respect to waived required minimum distributions and certain related payments; sets out rollover relief with respect to waived required minimum distributions and certain related payments, including an extension of the 60-day rollover period to November 30, 2009 for certain of the distributions; and answers questions that have been raised regarding the waiver of 2009 required minimum distributions under WRERA.... [T]he notice also provides two sample plan amendments that give recipients a choice as to whether to receive waived required minimum distributions and certain related payments and that specify the application of the direct rollover rules to the distributions. The sample amendments can be used by plan sponsors that are uncertain as to the treatment under plan terms of waived required minimum distributions and certain related payments or that otherwise desire to give recipients a choice as to whether to receive such distributions.

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