Lots of discussion around what should be included. Some larger firms are not including as their statements clearly show no impact. However, some people are including the following:

Risks and Uncertainties

In December 2019, an outbreak of a novel strain of coronavirus (COVID-19) originated in Wuhan, China and has since spread to other countries, including the U.S. On March 11, 2020, the World Health Organization characterized COVID-19 as a pandemic. In addition, multiple jurisdictions in the U.S. have declared states of emergency. It is anticipated that these impacts will continue for some time. Although there has been no significant impact to the Project’s operations. Future potential impacts may include disruptions or restrictions on our employees’ ability to work or the tenant’s ability to pay the required monthly rent. Operating functions that may be changed include intake, recertifications and maintenance. Changes to the operating environment may increase operating costs. Additional impacts may include the ability of tenants to continue making rental payments as a result of job loss or other pandemic related issues. The future effects of these issues are unknown.

Adjust as necessary for your circumstances.