Special rules relating to hardship withdrawals
For purposes of paragraphs (7) and (11)—
(A) Amounts which may be withdrawn
(A)Amounts which may be withdrawn#
The following amounts may be distributed upon hardship of the employee:
(i) Contributions made pursuant to a salary reduction agreement (within the meaning of section 3121(a)(5)(D)).
(ii) Qualified nonelective contributions (as defined in section 401(m)(4)(C)).
(iii) Qualified matching contributions described in section 401(k)(3)(D)(ii)(I).
(iv) Earnings on any contributions described in clause (i), (ii), or (iii).
(A)(i)#
Contributions made pursuant to a salary reduction agreement (within the meaning of section 3121(a)(5)(D)).
(A)(ii)#
Qualified nonelective contributions (as defined in section 401(m)(4)(C)).
(A)(iii)#
Qualified matching contributions described in section 401(k)(3)(D)(ii)(I).
(B)No requirement to take available loan#
A distribution shall not be treated as failing to be made upon the hardship of an employee solely because the employee does not take any available loan under the plan.