In this Ropes & Gray podcast, benefits partners Loretta Richard and Josh Lichtenstein discuss the Coronavirus Aid, Relief and Economic Security Act (also known as the CARES Act) in the context of 401(k) plans and other tax-qualified defined contribution retirement plans, including coronavirus-related distributions and loans that can be taken from qualified defined contribution retirement plans, the issues plan sponsors should focus on under the CARES Act, and other issues and challenges for plan sponsors to consider related to the coronavirus more generally.