Please note that the account into which the funds are deposited must be the same type of account from which the funds were first withdrawn (e.g. withdrawal of pre-tax funds from a 401k could be deposited in a pre-tax IRA but not a Roth IRA - "like to like").Loans:Payments on a 401k loan taken under the CARES Act must be paid back starting in 2021 over a 5 year term.Here are the details regarding the loans:NEW LOANS:The CARES Act which was enacted to provide relief to individuals impacted by COVID-19 allows for increased 401k loans and more flexibility for repayment of these loans.Specifically, you must be an individual who meets one of the following conditions to demonstrate that you have been impacted by the crisis (and it will be your responsibility to retain documents in your files that demonstrates that you are a qualified individual):Individual who is diagnosed with COVID-19, with a CDC-approved test;Individual whose spouse or dependent is diagnosed with COVID-19, with a CDC-approved test; ORIndividual who experiences adverse financial consequences as a result of being quarantined, furloughed, laid off, having work hours reduced, being unable to work due to lack of child care due to COVID-19, closing or reducing hours of a business owned or operated by the individual due to COVID-19; or other factors as determined by the Treasury Secretary.On or before September 23, 2020, such individuals take a 401k participant loan subject to the following terms:Maximum Amount of the Loan: 100% of their 401k balance not to exceed $100,000.

Now would be a good time to stress test your personal finances and make sure you have adequate reserves for your family.Tough decision indeed.

Spend some time test driving the top ones, then make the change.Online, automatic rent payments alone will justify the costs. 

Therefore, I brought in someone new to finish the job, which gave me a chance to test out a new electrician [glad I did, the new guy is a keeper]. - I made a very bad choice on plumbers initially, and going the cheap route to start ended up costing me an extra $2,000 or so to fix their bad work. - I underestimated the cost of a new HVAC for the second unit, about a $3,000 difference in my budget.

The parent transfers income to a lower tax bracket.It's valid, but it has to pass the sniff test without being eyebrow raising.

If the levels come back within normal range, the tenant pays for the test.

I assume the waiver would be to protect you if they tried to pin a positive test result on you.

It does not pass the 1% rule test either.

The separate colleges they attend have both notified students that if there are positive tests for Covid-19 they will shut-down again, clear the dorms etc etc.

The IRS waived penalties for QOFs who fail to meet their 90% asset test in June and December 2020.