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| Retirement Fund Hardship Distributions & Loans Access for Hurricane Katrina Victims (PDF) Eversheds Sutherland  Sept. 21, 2005 5 pages. Excerpt: On September 15, the IRS issued Announcement 2005-70, which expands the availability of hardship distributions and loans from specified qualified retirement plans, such as 401(k) plans, for victims of Hurricane Katrina and, in certain cases, their family members. The Department of Labor has indicated that distributions and loans made in accordance with the terms of the Announcement will not constitute a violation of Title I of ERISA. |
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