"Within [the Consolidated Appropriations Act, 2021] is The Taxpayer Certainty and Disaster Tax Relief Act ... [which] provides that the 10% early withdrawal penalty does not apply to qualified disaster distributions; that special rules apply to retirement plan distributions used for qualified disaster area home purchases; and for increases in the limit for retirement plan loans made because of a disaster."
Qualified Disaster relief in retirement plan
December 28, 2020