CARES Act

The CARES Act provides that a person does not have to take any RMDs during the year 2020, they are waived. However, my question is: Is that an “all or nothing” rule or can a person take a partial RMD and be exempt from the balance of required RMDs during the 2020 year?



RMDs for 2020 are waived. But an IRA owner can still take a distribution of whatever amount they choose. The situation is the same as it was in years before they were subject to RMDs. For example, if the RMD would have been 40,000 but the IRA owner needs 10,000, they would just distribute 10,000. Some IRA owners are converting selected amounts to a Roth IRA this year without having the added RMD included in their income. That will reduce future RMDs since the balance at year end will be lower. 

Thanks for the insight.  John

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