[hollywoodz]

Late last night, the senate passed the Coronavirus Aid, Relief, and Economic Security Act ("CARES Act), H.R. 748. It contains a section 2203, at pp. 167-171, titled "Temporary Waiver of Required Minimum Distribution Rules for Certain Retirement Plans and Accounts". The way I read this section, any RMD that was required to be withdrawn in 2020 is waived. But don't rely on my read of this section; ask your accounting professional for expert advice.