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DOL Finalizes Sept. 11 Terrorist Attack Amendment to Interest-Free Loan PT Exemption
Employee Benefits Security Administration [EBSA], U.S. Department of Labor [DOL] 
[Official Guidance] Mar. 4, 2002
Excerpt: The amendment ... broadens the availability of PTE 80-26 to include certain interest-free loans to be used for a purpose incidental to the ordinary operations of a plan which arises in connection with difficulties encountered by the plan in liquidating, or otherwise accessing its assets, or accessing its data in a timely manner as a direct or indirect result of the September 11, 2001 disruption to the financial markets ... [if] such loans are repaid no later than January 9, 2002.
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