re: CARES Act 2021 (or similar) and Retirement Account Penalty Waiver

The relief only applies in the event the distribution is an approved CRD, as defined under IRS Notice 2020-50 as:
•an individual (or the spouse or a dependent of that individual) who is diagnosed with COVID-19 or SARS-CoV-2 in an approved test;
•a spouse or a member of the individual’s household being:
-quarantined, furloughed or laid off or having work
hours reduced due to COVID-19
-being unable to work due to lack of childcare due to
COVID-19
-having a reduction in pay due to COVID-19;
-having a job offer rescinded or start date for a job
delayed due to COVID-19;
-closing or reducing hours of a business owned or
operated by the individual’s spouse or a member of
the individual’s household due to COVID-19
•or an individual who suffers from other factors as determined by the Secretary of the Treasury.