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

So has anyone determined if a plan that did not suspend RMDs for 2009 and continued to operate according to the pre-WRERA language must amend their plan?

I think that if the plan had all of the RMD language and did not reference the Code and Regs then you shouldn't have to amend it. But most plans seem to at least partially reference the Code and/or Regs and I would not be comfortable without a clarifying amendment.