The CARES Act increased the maximum amount a plan participant or beneficiary can borrow from a qualified employer retirement plan from $50,000 to $100,000 for loans taken March 27, 2020, through December 31, 2020.  (Act Sec 2202(b)(1)(A)) See chapter 4.16 for additional information about plan loans.

California conforms to Federal treatment but has no annual return filing requirement.