One of the "tests" for the Section 2202 provisions of the CARES Act (see this link) is "You experience adverse financial consequences as a result of being quarantined, being furloughed or laid off, or having work hours reduced due to SARS-CoV-2 or COVID-19".
Note that in addition to the waiver of the 10% penalty for early withdrawals, the amount distributed is taxed over a 3-year period instead of the year the distribution is made.
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