KETRA

[Guest tajcc]

Can anyone tell me if a participant that wanted to take a distribution under KETRA, if they had until December 31, 2006?

C. Definition of Katrina distribution.

Section 101(d)(1) of KETRA defines a Katrina distribution as any

distribution from an eligible retirement plan made on or after August 25, 2005,

and before January 1, 2007, to a qualified individual. Section 101(b) of KETRA

limits the amount of distributions that can be treated as Katrina distributions to no

more than $100,000.

Any thoughts?

Thank you!