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.