COVID-related Distribution

If someone under the age of 59.5 wishes to take a withdrawal based on the CARES Act, are they still restricted on money type(s)?  In other words, can they withdraw their Safe Harbor money?

I haven't had anyone ask for a withdrawal until now, surprisingly.  And I have searched for an answer, and can't find it.  I swear I've read this somewhere, so forgive me if it's been answered. 

Thanks!

If a plan provides any coronavirus-related distribution, whether the plan restricts it to an elective-deferrals subaccount or allows it from other subaccounts is the plan sponsor's decision.

In the situation where the plan does not permit a COVID distribution, but the participant can take one and properly report it, can the participant take it from an account other than the elective deferral account?  

That a distribution is attributable to a subaccount other than the distributee’s elective-deferral subaccount does not make it one a distributee could not on her tax return treat as a coronavirus-related distribution if it otherwise meets those conditions.

1 minute ago, Peter Gulia said:

That a distribution is attributable to a subaccount other than the distributee’s elective-deferral subaccount does not make it one a distributee could not on her tax return treat as a coronavirus-related distribution if it otherwise meets those conditions.

Very close to a triple negative.

Yes; but it fits the assumptions embedded in Ellie's query.