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Text of IRS Notice 2005-92: Guidance on Two KETRA Provisions Providing Relief to Katrina Victims (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] Nov. 30, 2005
16 pages. Excerpt from related press release: 'Under one provision of KETRA, individuals who live in one of the four states affected by Hurricane Katrina ... receive favorable tax treatment with respect to distributions from eligible retirement plans that are qualified Hurricane Katrina distributions ... Another provision ... increases the allowable plan loan amount from an employer-sponsored retirement plan and provides for a suspension of payments for plan loans ... to Katrina victims.
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