1. Short title This Act may be cited as the Retirement Protection Act . 2. Temporary waiver of required minimum distribution rules for certain retirement plans and accounts (a) In general Section 401(a)(9) of the Internal Revenue Code of 1986 ( 26 U.S.C. 401 ) (relating to required distributions) is amended by adding at the end the following new subparagraph: (I) Temporary waiver of minimum required distributions (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 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, and (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) Amount distributed may be repaid (I) In general Any individual who receives a distribution required under this subsection may, at any time during the calendar year 2020, make one or more contributions in an aggregate amount not to exceed the amount of such distribution to an eligible retirement plan of which such individual is a beneficiary and to which a rollover contribution of such distribution could be made under section 402(c), 403(a)(4), 403(b)(8), 408(d)(3), or 457(e)(16), as the case may be. (II) Treatment of repayments of distributions from eligible retirement plans other than IRAs For purposes of this subparagraph, if a contribution is made pursuant to subclause (I) with respect to a distribution required under this subsection from an eligible retirement