Those who have already taken distributions would be allowed to re-contribute any excess 2008 distribution.

FORBES: Magazine Article

Frequent reasons the IRS notices are not correct is that the IRA distribution is not taxable because it is an indirect rollover, a recharacterized Roth conversion, a previously taxed excess contribution or deferral, or even a correctly reported Qualified Charitable Distribution or one to a Public Safety Officer.

FORBES: IRS Notices & Letters: It's Stop the Machine Time Again

Essentially, the retailer is buying excess capacity from the manufacturer at a lower price--and getting exclusive distribution in the mix.

FORBES: Magazine Article