KTBS5827

So... If my client is provided a 1099-R as a result of making an early withdrawal from a plan other than an IRA which her company allowed under the coronavirus CARES Act that reflects a distribution code 1, am I correct in attaching Form 5329 to notify the IRS that there's an exception that applies so she won't incur the additional tax penalty? If so, do I only need to complete Part 1 & enter the tax waiver amount on line 54? Do I need to also include Form 8915-E?