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Text of IRS Announcement 2017-13: Relief for Victims of Hurricane Irma (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] Sept. 12, 2017
"This announcement provides relief to taxpayers who have been adversely affected by Hurricane Irma and who have retirement assets in qualified employer plans that they would like to use to alleviate hardships caused by Hurricane Irma. In addition, this announcement provides relief from certain verification procedures that may be required under retirement plans with respect to loans and hardship distributions.... The [DOL] has advised Treasury and the IRS that it will not treat any person as having violated the provisions of [ERISA] solely because that person complied with the provisions of this announcement."
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