Hardship w/d for medical expense

[chris]

Participant to have surgery re grafting bone? onto his jaw. Part of the procedure involves cheek implants, which per the doctor, are required, i.e., nonelective. Participant has requested a hardship withdrawal for the costs of the procedure including cheek implants. Per Pub. 502, cosmetic surgery is OK if it is necessary to improve a deformity arising from birth defect, pers. inj.,.... Plan's hardship w/d rules are the safe harbor rules under 401(k). Thus, med. expenses as described in Code Sec. 213(d) meet the definition. It appears the safe harbor means what it says, i.e., med. expense has to qualify under 213(d) b/f being the basis of a hardship w/d? E.g., breast implants as part of reconstructive surgery after mastectomy is OK b/c meets 213(d), but breast implants for cosmetic reasons only don't qualify...?

[GBurns]

So what is the problem?

The Dr says that it is non-elective therefore it is not the option of the patient but medically necessary as per the treating Dr. Medically necessary whether cosmetic or not is still medically necessary and is for the treatment of a medical condition and is therefore an expense for medical care as defined by 213(d). What more do you need?