The Coronavirus Aid, Relief, and Economic Security (CARES) Act was signed into law on March 27, 2020. This $2 trillion emergency relief package is intended to assist individuals and businesses during the ongoing coronavirus pandemic and accompanying economic crisis. The CARES Act contains special provisions for coronavirus-related distributions and loans from individual retirement plans. In addition, certain required minimum distributions (RMDs) for individual retirement plans have been suspended for 2020. This resource provides a summary of the CARES Act retirement plan provisions.