Morgan Lewis of counsel Vivian McCardell and associate Sariyah Buchanan authored a Lexis Practice Advisor article about the US Internal Revenue Service’s recently released guidelines regarding individual retirement accounts and individual retirement annuities (IRAs) and the relief provided to IRA providers under the CARES Act. In the article, they discuss IRS Notice 2020-50 and Notice 2020-51 and guidance for providers and beneficiaries.