A Participant in a 401k Plan received a Hardship Distribution in 2020. He is now a "Qualified Individual" under the expanded definition under CARES Act (the spouse of...).
He intends to make the election to pay the taxes over the next 3 years as permitted as a Qualified Individual under CARES, exemption from 10% penalty.
QUESTION: is he permitted to return the distribution the Plan or an IRA if he is able to do so within 3 Years of the distribution date? Thank you