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Hurricane Katrina Relief for Retirement Plan Loans and Distributions
FIS Relius 
Oct. 5, 2005 Excerpt: The IRS will not treat a retirement plan that makes a hardship (or, unforeseeable emergency) distribution or a loan for any need arising from Hurricane Katrina as failing to comply with any plan, statutory or regulatory requirement. The relief thus expands the hardship events to any need arising from Hurricane Katrina. This expansion also applies to the safe harbor hardship distribution rules. MORE >> |
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