I converted funds from a Traditional IRA to a Roth IRA in 2019. I paid the taxes on the converted amount when I filed my taxes this year. I recently had my work hours reduced and will need to withdraw some funds from my ROTH for financial needs. I am currently under the 5 year holding period to withdraw converted funds with no penalty but since this would be a distribution under the CARES Act would the 10% penalty for distributions be waived and would the remaining portion of the 5 year withholding period be effectively eliminated? Thanks for your feedback.