Then, amend your sales contract with new dates, as you may need to push back the financing commitment date and the closing date. 

Constitution (applies to the States through the 14th Amendment) forbids impairing lawful contracts.State can make it onorous (sp) to get your money, but it cannot abrogate the accrual of rent or the right to (eventually) get it unless  barred by bankruptcy  

@Navid A.Might want to amend the operating agreement to expressly disallow reimbursement for auto expenses and require the members to incur and pay these expenses outside of the partnership.UPE can't be taken on expenses the partnership could have reimbursed.Your tax professional should be discussing this with you.

@Tony T.I am no constitutional law scholar, but this at least appears to violate the takings clause of the fifth amendment.

More on CARES Act The CARES Act is a retroactive amendment to the bonus depreciation rules, which should allow taxpayers to claim 100% bonus depreciation for “qualified improvement property.” 

Has anyone worked on a notices/amendments/disclosures for Covid-19 for tenants and or landlords?

It basically said we were amending the contract to match the amortization schedule to the mortgage and everything else stayed the same.

Attach the statement to the amended return and write “Filed pursuant to section301.9100-2” on the statement.

Consult with your tax advisor whether amending your 2018 tax return(s) makes sense for you.

Of course, at this time that is nearly impossible to do, but if the economy returns to normal over a 3 year period, the $100K left in the current plan would probably see a pretty good return.If you put the money back into an IRA/401(k) by the end of 3 years, you then need to file amended tax return(s) to get the refund of the tax paid.