I realize we are just getting the analysis of the suspension of RMDs for 2009.

However, I thought people might like some additional heads up on a couple of issues we (well, I have anyway) have been waiting for.

Technical corrections to the PPA are includes in this act. Two of note.

First, the long awaited correction to make non-spouse rollovers “mandatory” is there. Of course, it is for plan years “after December 31, 2009. So we will have to wait one more year. At least it is finally there.

Second, Rollovers from a Roth designated account in a tax-qualified retirement plan or taxsheltered annuity (described in section 402A of the Code) to a Roth IRA is not subject to the gross income inclusion and adjusted gross income conditions.