What exactly does the "stretch" repeal in the 2019 SECURE Act touch?

The SECURE Act has passed the House 417-3 and is expected to
pass the Senate and by signed into law.
I've seen articles talking about how it eliminates "stretch" IRAs.
However, when I look at the text of the engrossed bill, the
limitation of "stretching" to 10 years only appears to be in the
context of defined contribution plans (which an IRA is not). Further,
the bill says it is amending IRC 401(a)(9), and IRC 401 is even
titled "Qualified pension, profit-sharing, and stock bonus plans",
so it sure would seem that IRAs aren't touched by the SECURE
Act anti-stretch provision.
Anyone know for sure?
Reply to
Rich
It's been pointed out to me elsewhere that the IRA distribution provisions in IRC 408(1)(6) refer to IRC 401(a)(9) and so this does indeed affect IRAs.
Reply to
Rich

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