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Guest Jeff Hewett
Posted

I have a participant who only has deferrals. He requested a loan and hardship for the maximum amount. The loan was done for 50% of the total balance. Is it possible to do a hardship now? What about the 50% security for the loan?

Thanks in advance,

Jeff

Guest F1fan
Posted

You should review the preamble to the IRS 401(k) regulations issued in T.D. 8357. The preamble gives the IRS position as to why it could be possible to permit a hardship withdrawal based upon information that you detailed.

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