In-service withdrawal of employer contributions on account of hardship

[SMB]

My VS document (DATAIR) uses language defining facts and circumstances "hardship" for purposes of in-service distribution of employer regular matching and profit sharing in terms of "immeduate and heavy financial need of such severity that the Participant is confronted by present or impending financial ruin...".

The same document's facts and circimstances determination of hardship for salary deferrals is much more "generic", i.e., "as determined by the Plan Administator on the basis of all relevant facts and circumstances."

Anybody know of any reason (regulatory or otherwise) as to why there is such a "disparity" in the definition of hardship for employer versus employee money? Do any of the other major document providers contain similar language?

[WDIK]

This recent thread may offer some clarification.