I originally sent this to Dan Otter for his insight and he suggested I join this forum. So, here goes. I have been on layoff from my hospital since May 29, 2009. Even though I collect unemployment, I encountered some health problems and wanted to draw on my 403b earnings. I am currently sixty years of age. So, I contacted my financial planner who informed me I had to be terminated from my previous employer before I could do that and the hospital plan administrator had to "sign off" on the 403b before I could get distributions as per the IRS rule change in 2009. So we met and he handed me the material that the plan adminstrator had to "sign off" on. I called the plan adminstrator and he informed me that not only did he not have to sign the paperwork, he was advised by CBIZ not to do it as my major 403b contributions occurred before 2009. My financial planner said that it sounded like they did not include this on their Form 5500 and that is why I am in limbo. Needless to say, I vented my frustrations on my financial planner and pondered my next move. So, being in Pennsylvania, I contacted the Pennsylvania Securities Commission and was then directed to the Insurance Commission's Annuity Section. They directed me to the IRS who directed me back to the Pennsylvania Security Commission. So much for the beauracacy. Any suggestions you have would be appreciated.