Temporary waiver of minimum required distribution.—
(i) In general .—
(i)In general .—#
The requirements of this paragraph shall not apply for calendar year 2020 to—
(I) a defined contribution plan which is described in this subsection or in section 403(a) or 403(b),
(II) a defined contribution plan which is an eligible deferred compensation plan described in section 457(b) but only if such plan is maintained by an employer described in section 457(e)(1)(A), or
(III) an individual retirement plan.
(i)(I)#
a defined contribution plan which is described in this subsection or in section 403(a) or 403(b),
(i)(II)#
a defined contribution plan which is an eligible deferred compensation plan described in section 457(b) but only if such plan is maintained by an employer described in section 457(e)(1)(A), or
(i)(III)#
an individual retirement plan.
(ii)Special rule for required beginning dates in 2020 .—#
Clause (i) shall apply to any distribution which is required to be made in calendar year 2020 by reason of—
(I) a required beginning date occurring in such calendar year, and
(II) such distribution not having been made before January 1, 2020 .
(ii)(I)#
a required beginning date occurring in such calendar year, and
(ii)(II)#
such distribution not having been made before January 1, 2020 .
(iii)Special rules regarding waiver period .—#
For purposes of this paragraph—
(I) the required beginning date with respect to any individual shall be determined without regard to this subparagraph for purposes of applying this paragraph for calendar years after 2020, and
(II) if clause (ii) of subparagraph (B) applies, the 5-year period described in such clause shall be determined without regard to calendar year 2020.
(iii)(I)#
the required beginning date with respect to any individual shall be determined without regard to this subparagraph for purposes of applying this paragraph for calendar years after 2020, and
(iii)(II)#
if clause (ii) of subparagraph (B) applies, the 5-year period described in such clause shall be determined without regard to calendar year 2020.