“Minimum required distributions” (commonly referred to as MRDs or RMDs) generally are required to be paid by tax-qualified retirement plans to plan participants who have attained age 70-1/2 or, under The SECURE Act of 2019, age 72. The CARES Act (passed late March 2020) waived the MRD requirement for “defined contribution plans”, e.g., 401k and 403b plans and profit sharing plans, for payments due in or for 2020. In late June, the IRS announced that a plan participant who had already received a MRD in 2020 may roll-over the payment by August 31, 2020. This was welcomed relief because many MRD recipients were unable to meet the otherwise applicable 60-day rollover deadline, either because the MRD was paid in, for example, January 2020, or given the disruption in day-to-day life brought about by the COVID-19 chaos. ACSI (www.acsi-ny.com or email@example.com) helps clients administer the rollover contribution rules for their plans.