"Plan administrators may rely on participants' written certifications that they are eligible for an EPED or DAVD.... 401(k) plan sponsors can allow amounts attributable to elective, qualified nonelective, qualified matching, or safe harbor contributions to be included in the distribution.... direct rollovers need not be offered, Code Section 402(f) notices need not be provided, and no 20% mandatory income tax withholding is required from such distributions.... An applicable retirement plan must accept repayment of EPEDs or DAVDs from the participant within a 3-year period following receipt if [certain conditions] apply."  MORE >>