The CARES Act includes a waiver of RMD rules for the 2020 calendar year for defined contribution plans such as 401(k), profit-sharing, 403(b), 457(b) and IRAs. This provision applies to 2019 RMDs due by April 1, 2020 and to 2020 RMDs. It allows individuals to keep funds in their retirement plans. Similar relief was provided in 2009. Guidance will be required to see if RMDs taken earlier in 2020 may be rolled over. No RMD relief was offered for defined benefit or cash balance plans.