Participant Loans: The Basics:

• The Purpose Of Loans
• Loan Approval Process
• Maximum Permissible Loan Amount Restriction
• Loan Repayments
• Prohibited Transactions

Taxation Issues:

• Taxation Requirements
• Consequences Resulting From A Loan In Violation Of Code Section 72(p)
• Loans Treated As Taxable Distributions
• Correcting Loan Errors

Other Special Rules:

• Other Special Rules