[20200630]IN11441_美国国税局（IRS）关于冠状病毒相关分配、计划贷款和最低分配要求（RMD）展期的指南.pdf

CRS INSIGHT Prepared for Members and Committees of Congress INSIGHTINSIGHTi i Internal Revenue Service (IRS) Guidance for Coronavirus-Related Distributions, Plan Loans, and Required Minimum Distribution (RMD) Rollovers June 30, 2020 On June 19, 2020, the Internal Revenue Service (IRS) released Notice 2020-50. Among other guidance, the notice outlines additional factors that qualify an individual for the retirement account distribution and loan relief provisions in the Coronavirus Aid, Relief, and Economic Security Act (CARES Act; P.L. 116-136). On June 23, 2020, IRS released Notice 2020-51, which extends the 60-day rollover period to August 31, 2020, for distributions that otherwise would have been required minimum distributions (RMDs) in 2020had the CARES Act not suspended them. The CARES Act, Coronavirus-Related Distributions, and Plan Loans Section 2202 of the CARES Act exempts qualified individuals from the 10% early withdrawal penalty for distributions of up to $100,000 taken from qualified retirement plans (e.g., defined contribution DC plans and individual retirement accounts IRAs) from January 1, 2020, through December 31, 2020. The CARES Act defines qualified individuals a