re: Cares act allows withdrawal from retirement account

The CARES act basically has a special provision for hardship withdrawals.

At this point, you have to meet one of 5 requirements to get a corona-distribution

You are diagnosed with the virus SARS-CoV-2 or with coronavirus disease 2019 (COVID-19) by a test approved by the Centers for Disease Control and Prevention;

Your spouse or dependent is diagnosed with SARS-CoV-2 or with COVID-19 by a test approved by the Centers for Disease Control and Prevention;

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;

You experience adverse financial consequences as a result of being unable to work due to lack of child care due to SARS-CoV-2 or COVID-19; or

You experience adverse financial consequences as a result of closing or reducing hours of a business that you own or operate due to SARS-CoV-2 or COVID-19.

These are in the law. IRS may expand that list in the future.

Plans are NOT required to do any of this. It's simply something the law will allow as an option.

You can't execute a direct rollover with this. In theory, you can take a corona-distribution, have it designated as such, and when you re-pay it, it will be deemed to be similar to a trustee to trustee distribution, so no need for withholding. However, if you want to put it into a different plan than the one you took it from, you will need to find a new plan willing to accept such contributions (I'm sure you will be able to).

Qualified plan for this issue involves 401k, 403b, IRA.

Absent all of this, if your plan allows for in-service distributions, you may be able to do a rollover under those rules.