"Circular Letter 20-09 [establishes] rules to allow participants affected by the January 7, 2020 earthquake and subsequent aftershocks to request distributions from Puerto Rico qualified retirement plans and Puerto Rico [IRAs] ... Eligible Distributions must be requested by individuals who are bona fide residents of Puerto Rico during 2020, and must be completed during the period commencing on February 20, 2020 and ending on June 30, 2020. Eligible Distributions must cover damages or losses suffered, and extraordinary expenses incurred, by the individual and/or members of his/her immediate family (i.e., spouse, offspring or parents) resulting from the Natural Disaster." [English translation of Circular Letter 20-09]