"Eligible Individuals may choose to receive Eligible Distributions independently of other forms of payment available under the Retirement Plan or IRA. In addition, such Eligible Individuals who receive an Eligible Distributorship do not have to be subject to a restriction period in the continuation of their contributions to the Retirement Plan or the IRA after the distribution is completed.... [E]ligible expenses are considered all those expenses that an individual will incur to correct losses or damages suffered by Hurricane Maria for Puerto Rico and extraordinary and unforeseen expenses to cover basic needs as a result of the disaster caused by said phenomenon.... [T]he related expenses may have been incurred by the Eligible Individual, his or her spouse, descendants or ascendants.... During the Eligible Period, the approval and disbursement of loans to participants of a Retirement Plan is permissible, even if at the time the loan is completed, said retirement plan does not provide for them, subject to the plan being amended ... to adopt such loans." [Translation provided by Google Translate; official Spanish-language document is available online.]  MORE >>