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Internal Revenue Code of 1986 § 402(c)(4) (flush language), as amended by CARES Act § 2203(b): If all or any portion of a distribution during 2020 is treated as an eligible rollover distribution but would not be so treated if the minimum distribution requirements under section 401(a)(9) had applied during 2020, such distribution shall not be treated as an eligible rollover distribution for purposes of section 401(a)(31) or 3405(c) or subsection (f) of this section.

Here's the apropos section: 2020 Required Minimum Distribution Waiver for Defined Contribution Plans and IRAs (§ 2203) Similar to a required minimum distribution (RMD) waiver that was available in 2009 during the Great Recession, the Act allows tax-qualified defined contribution retirement plans, 403(b) plans, IRAs or eligible 457(b) plans to postpone by one year (1) all required minimum distributions that must otherwise be made in 2020 and (2) all required beginning dates that would otherwise occur in 2020. In the case of a defined contribution plan, an amendment to add this provision must be adopted by the end of the first plan year beginning on or after January 1, 2022 (December 31, 2022 for calendar year plans), or, for governmental plans, after January 1, 2024 (December 31, 2024 for calendar year plans). Considerations and Comments Retirement plan sponsors that adopt this feature will provide participants and beneficiaries with an opportunity to leave amounts in their retirement accounts and avoid taking required minimum distributions in 2020 during a period of steep market declines. However, participants and beneficiaries who wish to receive a distribution will remain eligible to do so, and the distribution will be exempt from certain other requirements in the code. Specifically, the distribution is not subject to the mandatory 20% withholding; the plan does not need to provide a 402(f) special tax notice; and the recipient does not need to be provided the opportunity to make a direct rollover of the distribution.