The recent edition of the IRS’s Retirement News for Employers reminds employers that required minimum distributions from defined benefit plans are still required for 2009 and that the 2009 waiver does not apply to these types of plans. See also this Q & A from the IRS’s website:
Does the 2009 RMD waiver also apply to defined benefit plans?
No, 2009 RMDs are waived only from defined contribution plans (including 401(k), profit-sharing, money purchase pension, SEP, SIMPLE IRA, SARSEP, 403(b), and certain 457(b) retirement plans) and Individual Retirement Arrangements (IRAs). They are still required from most defined benefit plans. However, in some rare instances, a defined benefit plan may provide a benefit based in part on the balance of a participants separate account. This type of an account, known as 414(k) account, is treated as a defined contribution plan and is covered by the 2009 RMD waiver. Participants should contact their employer and /or plan administrator to determine their type of plan.