Substantially Equal Periodic Payments

[Felicia]

If a former employee lives in an area affected by Hurricane Katrina can he take additional distributions from a 403(b) without the distributions being considered a modification to the SEPP? I haven't seen any guidance on this specific topic but I may just have missed it.

Thanks for all your help.

[Felicia]

If a former employee lives in an area affected by Hurricane Katrina can he take additional distributions from a 403(b) without the distributions being considered a modification to the SEPP? I haven't seen any guidance on this specific topic but I may just have missed it.

Thanks for all your help.

Thought this is worth passing on to you. Section 4H of IRS Notice 2005-92 states that "Katrina distributions will not be treated as a change in substantially equal periodic payments."