Briefly, the guidance (i) permits rollovers of waived required minimum distributions (RMDs) and certain related payments, including an extension of the 60-day rollover period for certain distributions to August 31, 2020; (ii) answers questions relating to the waiver of 2020 RMDs; and (iii) provides a sample plan amendment that, if adopted, would provide participants a choice whether to receive waived RMDs and certain related payments.
