We have a client who was laid off and started receiving unemployment the first Monday of April. In the last week of July, he was informed he had his position back but opted to not return due to his job being in and around Chicago and didn’t want the risk of catching Covid-19 being 61 years of age and a few minor health issues. Due to him not wanting to work in those conditions, he resigned and will just retire. He received the extra $600 in unemployment the entire time. The question is, would this allow him to take a corona related distribution and if so, how much could he take?