Just a poor attempt at humor on my part.

If the client tests positive for COVID-19 (or SARS-CoV-2) it's a get-out-of-jail-free card for the 10% penalty.  Then we don't have to debate the meaning of vague terms in the CARES Act like "adverse financial consequences" or wonder if there might be more guidance coming on "other factors as determined by the Secretary of the Treasury."