The Department provided general guidance in Dear Colleague Letter GEN-04-04 that applies whenever there is a declared disaster. Because FEMA has designated 13 counties in Florida as eligible for Federal assistance as a result of Hurricane Wilma, the provisions of GEN-04-04 are in effect, including the application of student loan forbearances for borrowers who, when Hurricane Wilma hit were residing in, employed in, or attending an institution located in a one of those counties.