1. What are the special rules for retirement plans and IRAs in section 2202 of the CARES Act?
2. Does the IRS intend to issue guidance on section 2202 of the CARES Act?
3. Am I a qualified individual for purposes of section 2202 of the CARES Act?
4. What is a coronavirus-related distribution?  
5. Do I have to pay the 10% additional tax on a coronavirus-related distribution from my retirement plan or IRA?
6. When do I have to pay taxes on coronavirus-related distributions?
7. May I repay a coronavirus-related distribution?
8. What plan loan relief is provided under section 2202 of the CARES Act?
9. Is it optional for employers to adopt the distribution and loan rules of section 2202 of the CARES Act?
10. Does section 2202 of the CARES Act provide additional distribution rights to participants or otherwise change the rules applicable to plan distributions?  
11. May an administrator rely on an individual's certification that the individual is eligible to receive a coronavirus-related distribution?  
12. Is an eligible retirement plan required to accept repayment of a participant's coronavirus-related distribution?
13. How do qualified individuals report coronavirus-related distributions?
14. How do plans and IRAs report coronavirus-related distributions?

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