Definition of "Related Educational Fees" for purposes of 401(k) hardship distribution

[Guest BL333]

Does anyone know of any guidance as to what constitutes a "related educational fee" under 1. 401(k)-(d)(iii)(B)(3) for purposes of a 401(k) hardship distribution? Would the purchase of a laptop computer that is required for enrollment at a post-secondary school be a "related educational fee"? (I assume that a laptop would not be an immediate and heavy financial need if the school allowed you to check out a laptop for the library rather than buy one; however, if the laptop is actually required, does that make it a "related educational fee"? - seems a bit of a stretch to label it as a fee without any guidance to back me up).

Many thanks!