The ‘‘Coronavirus Aid, Relief, and Economic Security Act’’, referred to as the ‘‘CARES Act’’, includes two types of relief related to retirement plan loans. First, plans may allow an eligible participant to take loans up to the lesser of $100,000 or 100% of the participant’s vested account balance, for a period of 180 days (i.e., until September 24, 2020). Also, the due date for any loan repayment by an eligible participant, through December 31, 2020, is delayed for up to one year. The “late” or delayed repayments will be adjusted for interest accruing during such delay. Participants who are eligible for the relief include any individual who “experiences adverse financial consequences as a result of being quarantined, being furloughed or laid off, or having work hours reduced due to” COVID-19.