In case you missed it (not sure how you could, but with the holidays and all) Congress passed a bill before the Christmas break suspending minimum distribution requirements in 2009. Seems it’s harder to make the case for the forced distributions when account values have plummeted, and the IRS rightly believes its share of any tax revenue won’t amount to much in the current market. For more on the implications of the bill, visit the Financial Services Institute at www.financialservices.org.