Thanks. But I had previously read HR 748 Sec. 2203, also Internal Revenue Code Sec. 401(a)(9) which it amends but could find no explicit statement regarding RMDs. HR 748 Sec, 2203(a)(i)(III) appears to modify 401(a)(9) but the latter doesn't specify RMDs. I would appreciate a citation in the Internal Revenue Code that explicitly specifies RMDs and an explanation of how HR 748 applies the waiver.
