Hardship dist... 401K plans only?

[Basically]

Client has a New Comp plan... has an EE who wants a hardship dist. Are hardship distributions only allowed from K plans?

[wmyer]

Hardship distributions and other in-service distributions can be allowed from profit sharing plans (including new comparability plans). The plan document has to permit it.

[Basically]

So it is simply a design issue... has the plan included in-service and hardship distributions in the document. And only PS plans.

Thanks