[20200401]IF11482_《冠状病毒援助、救济和经济保障法案》（CARES法案）中的退休和养老金规定.pdf

https:/crsreports.congress.gov April 1, 2020Retirement and Pension Provisions in the Coronavirus Aid, Relief, and Economic Security Act (CARES Act)Congress provides a variety of tax incentives for employers to offer retirement plans and for individuals to save for their retirement. In addition, a number of restrictions exist to ensure that retirement funds are used for retirement purposes. The Coronavirus Aid, Relief, and Economic Security Act (CARES Act; P.L. 116-136) contains several provisions that affect pensions, retirement plans, and Individual Retirement Accounts (IRAs). Among other provisions, the CARES Act includes an exemption to the 10% tax penalty for early withdrawals from retirement accounts for individuals affected by COVID-19, one-year relief from Required Minimum Distributions (RMDs) for all retirement plan account holders, and a delayed due date for employer contributions to private-sector defined benefit (DB) pension plans. Withdrawals and Loans from Retirement Plans Individuals can save for retirement by contributing to tax-advantaged defined contribution (DC) accounts (e.g., 401(k) plans) and IRAs. Employers often match some or all of an employees contribution