Hardship withdrawals

[Guest tom mathews]

Does anybody know if medical expenses incurred in connection with the pre-selection of the sex of a baby (gender pre-selection) would be considered deductible medical expenses for purposes of a hardship withdrawal from a 401(k) plan? I have my doubts about such expenses being deductible under IRC Section 213.

[E as in ERISA]

Page 148 of Pub. 17 is sometimes a good starting point. But nothing there. Try asking the question on the cafeteria plan board. Those people attend conferences where the IRS says what can and can't be paid through a 125 plan -- which is usually determined based on what can be paid under 105 -- which is conditioned on what is deductible under 213 -- which should be the same answer here. (e.g., when people were getting prescriptions for fen-fen, the IRS said it couldn't be paid through a 125 plan).

[mbozek]

you could ask the participant's tax advisor for an opinion as to whether the couple will claim a medical expense deduction for such treatment. Or you check the IRS plrs under IRC 213 to see if there have bene any rulings.