COVID-19 relief for retirement plans and IRAs Information on this page may be affected by coronavirus relief for retirement plans and IRAs. Types of retirement plans IRAs SIMPLE IRA Plans SEPs 403(b) Tax-Sheltered Annuity Plans Designated Roth Accounts SARSEPs Multiple Employer Plans Distributions (Withdrawals) Required Minimum Distributions Hardship Distributions Substantially Equal Payments under 72(t) - Rev. Rul. 2002-62 Rollovers Rollovers Waivers of the 60-Day Rollover Requirement Loans Loans Forms and notices Form 8955-SSA IRS Filing Notices for Forms 5500, 5558 or 5500-EZ Forms 5500-EZ and 5500-SF Notices - CP 214 Contributions Contributions Automatic Contribution Arrangements (Automatic Enrollment Arrangements) Correcting plan errors Self-Correction Program Governmental Plans and EPCRS Determination letters Determination, Opinion and Advisory Letter Issues 403(b) Pre-Approved Plan Program Investments Plan Investments Termination of a retirement plan Plan Terminations Partial Plan Termination