Excerpt: Notice 2009-82 addresses the rollover rules that apply to 2009 RMD amounts and answers other questions relating to the 2009 RMD waiver. It also includes: Transition relief for employer plans[ii] that are not operated in accordance with the plan's terms with respect to waived RMDs and certain related payments; Relief for rollover of waived RMDs and certain related payments, including an extension of the 60-day rollover period for some of these distributions; Answers the question of whether the RMD waiver also applies to a series of substantially equal periodic payments (SO-SEPP or SEPP)/72(t) payments, under which the 10% early distribution penalty is waived; and Explains when certain distribution related deadlines are extended and the duration of the extension.