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Congress Shows It CARES by Waiving 2020 Required Minimum Distributions
Sidley Austin LLP Link to more items from this source
[Guidance Overview]
Apr. 14, 2020

"[T]he waiver by a plan of the payment of RMDs is not a mandatory change for plans, and therefore each plan sponsor must decide whether to implement this change to its plan. Whether or not a plan implements this change, it should be noted that any amounts distributed in 2020 that would have been RMDs, absent the waiver, can be rolled over to another employer plan that accepts rollovers or to an IRA."

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