Need an opinion.  I've read the IRS guidance for Covid.  Pretty much everyone in the US was effected, right?  I have a client who took $60K from 401K, over 59 1/2 and still works.  Her Covid reason is son lost job who lives with her, so increased costs, lost a higher paying job, and her bills increased.  Is it safe to take that over 3 years.  

I don't understand how loose or tight these covid rules are looked at by the IRS.  Opinions, please.