Would an RMD still be required for 2009 from a rollover account within a defined benefit plan assuming the defined benefit portion was continued?
WRERA and Notice 2009-82 both refer to defined contribution plans and IRA's specifically and the Technical Explanation of WRERA refers to defined contribution plans as defined by Section 414(i). Regulations Section 1.401(a)(9)-8, Q&A-1 states:
". . . The distribution of the benefit of the employee under each plan must separately meet the requirements of section 401(a)(9). For this purpose, a plan described in section 414(k) is treated as two separate plans, a defined contribution plan to the extent benefits are based on an individual account and a defined benefit plan with respect to the remaining benefits."
Based on WRERA referencing defined contribution plans and the regulations stating that a rollover account in a DB plan should be treated as a defined contribution plan, I would argue that the distribution would not be required.
If my thinking is right, I would assume that DB plans in this situation would have to follow the "clarification" laid out in Notice 2009-82 and be required to adopt amendments reflecting the change.