CARES loan repay suspension

After sitting in on quite a number of webinars including with the ERISApedia folks, I believe I have it correct with regard to the COVID loan repay suspensions but one can never be sure.

Participant works for a dental office.  The majority of the office is closed but said participant is, at least at this time, being paid full pay.  Participant's spouse had hours reduced and now his Company has completely shut down and let everyone go.  Participant would like to defer loan repays because husband is now not working at all.  Is it correct to say that this participant would NOT be a qualified participant under the COVID rules in order to defer her loan repays?  

pmacduff, the language of 2202(a)(4)(A)(ii)(III) requires on its face that if the COVID effect is economic adversity attributable to pandemic (as opposed to participant or spouse or dependent being diagnosed, which is in subclauses I and II), then the economic ill effect has to be the participant's loss of work, etc., not spouse's, although it does invite IRS to expand (which they have not so far done). So I think in your facts it would appear participant is not qualified, but stay tuned for IRS guidance to expand.

I agree 100% with Luke Bailey.  This individual is not a Qualified Individual.  Spouse makes him or her a QI only if the spouse has tested positive for COVID-19 by a CDCP approved test.