[42 presentation slides.] "[W]e'll talk about two common means for employees to access their retirement savings: loans and hardship distributions. We' ll talk about when they're allowed, how the money may be taxed to employees, and what special rules apply to employers who offer loans and hardship withdrawals in a retirement plan. We'll also talk about things that can go wrong, such as when loans aren't repaid on time or when business owners bend the rules. We'll also address what you can do to fix a mistake in your retirement plan to avoid adverse tax consequences. Our goal is to help you stay on track as you balance the urgent needs of today and the secure retirement your plan is designed to provide in the future."

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