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Text of IRS Announcement 2005-70: Special Loan and Hardship Rules for Katrina Victims (PDF)
Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
Sept. 15, 2005
1 page. Excerpt: A qualified employer plan will not be treated as failing to satisfy any requirement under the Code or regulations merely because the plan makes a loan, or a hardship distribution for a need arising from ... Katrina, to an employee or former employee whose principal residence on August 29, 2005, was located in one of the counties ... in Louisiana, Mississippi or Alabama that have been or are later designated as disaster areas eligible for Individual Assistance by [FEMA] ...

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