On September 29, 2017, the Disaster Tax Relief and Airport and Airway Extension Act of 2017 (the “Act”)1 was signed into law to provide aid to victims who are recovering from the recent hurricanes in August and September (including Hurricane Harvey, Hurricane Irma, and Hurricane Maria). The Act, among other things, provides additional ability for retirement plan sponsors to allow for victims of the hurricanes to take qualified hurricane distributions and plan loans from certain retirement plans.