A typical § 403(b) plan has no minimum-distribution provision the plan’s sponsor would change.

[Peter Gulia]

Of the many requests for CARES Act instructions service providers send, some ask whether a plan’s sponsor prefers a halt on minimum distributions.  Some ask that question even of a § 403(b) plan’s sponsor.  Further, some ask the question without considering that the IRS-preapproved document the same service provider furnished makes clear that the plan imposes no involuntary distribution to meet a minimum-distribution requirement.

 

26 C.F.R. § 1.403(b)-6(e)(2)

https://www.ecfr.gov/cgi-bin/text-idx?SID=927705f9b141c0337a5dd365003a368b&mc=true&node=se26.6.1_1403_2b_3_66&rgn=div8

 

26 C.F.R. § 1.408-8

https://www.ecfr.gov/cgi-bin/text-idx?SID=927705f9b141c0337a5dd365003a368b&mc=true&node=se26.6.1_1408_68&rgn=div8

 

Unlike most BenefitsLink posts, this one asks no question.  I put it here only so those reading for CARES Act ambiguities see another point.