Internal Revenue Service (IRS) Guidance for Coronavirus-Related Distributions, Plan Loans, and Required Minimum Distribution (RMD) Rollovers [June 30, 2020] [open pdf - 643KB]
From the Document: "On June 19, 2020, the Internal Revenue Service (IRS) released Notice 2020-50. Among other guidance, the notice outlines additional factors that qualify an individual for the retirement account distribution and loan relief provisions in the Coronavirus Aid, Relief, and Economic Security Act (CARES Act; P.L. 116- 136). On June 23, 2020, IRS released Notice 2020-51, which extends the 60-day rollover period to August 31, 2020, for distributions that otherwise would have been required minimum distributions (RMDs) in 2020--had the CARES Act not suspended them."
CRS Insight, IN11441
Congressional Research Service: https://crsreports.congress.gov/