plans and accounts (a) In general Section 401(a)(9) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: (I) Temporary waiver of minimum required distribution (i) In general The requirements of this paragraph shall not apply for calendar year 2020 to— (I) a defined contribution plan which is described in this subsection or in section 403(a) or 403(b), (II) a defined contribution plan which is an eligible deferred compensation plan described in section 457(b) but only if such plan is maintained by an employer described in section 457(e)(1)(A), or (III) an individual retirement plan. (ii) Special rule for required beginning dates in 2020 Clause (i) shall apply to any distribution which is required to be made in calendar year 2020 by reason of— (I) a required beginning date occurring in such calendar year, and (II) such distribution not having been made before January 1, 2020. (iii) Special rules regarding waiver period For purposes of this paragraph— (I) the required beginning date with respect to any individual shall be determined without regard to this subparagraph for purposes of applying this paragraph for calendar years after 2020, (II) if clause (ii) of subparagraph (B) applies, the 5-year period described in such clause shall be determined without regard to calendar year 2020, (III) if clause (iii) of subparagraph (E) applies, the 10-year period described in such clause shall be determined without regard to calendar year 2020, and (IV) if clause (i) of subparagraph (H) applies, the 10-year period described in such clause shall be determined without regard to calendar year 2020. . (b) Eligible rollover distributions Section 402(c)(4) of the Internal Revenue Code of 1986 is amended by striking 2009 each place it appears in the last sentence and inserting 2020 . (c) Effective dates (1) In general The amendments made by this section shall apply for calendar years beginning after December 31, 2019. (2) Provisions relating to plan or contract amendments (A) In