As I understand it, the 8/31/20 rollover date only refers to RMDs. Therefore, any 2020 pre age 70.5/72 distributions, that the taxpayer wishes to rollover, still must occur within 60 days of the distribution. Is that correct?
That is correct. Your client however may qualify for a waiver if certain situations are present. There is information in the retirement plan section on the IRS website regarding waivers and how to apply.