The CARES Act special tax relief for retirement account distributions

Does The CARES Act special tax relief for retirement account distributions allowed beyond December 31, 2020? in 2021 if missed?

Has the criterion for “Affected Person” relaxed to include for Any Reason as heard in rumors?



The deadline to take a corona virus related distribution (CRD) was 12/30/2020. When they were permitted in 2020 the person needed to qualify for one according to the requirements on Notice 2020-50. They were never broadened beyond that Notice.

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