Also, if I understand the original question correctly, one of the things the taxpayer might want to do is move the money from the 401(k) to a private Roth IRA. If the employee is separated from service, he or she can do a rollover or a direct trustee-to trustee transfer of the Roth 401(k) funds into a Roth IRA without penalty, without tax, and without even having to certify for the CARES act. Once you separated from service with the 401(k) sponsor, you always have the right to rollover or transfer the money to a new qualified account, without tax consequences.
If the employee is still working for the 401(k) sponsor, they generally can't withdraw any money from the 401(k) unless the employer offers hardship withdrawals (not all employers allow this) and the employee qualifies for a hardship. And in that case, I suspect the money can't be rolled over or transferred into a private Roth IRA. The employee would have to take the withdrawal, pay any tax owed, and then make contributions to a new account if they were allowed to under the usual rules.
