Hardship / counterproductive actions

[austin3515]

This Q&A was just published in the benfits link newsletter. If a plan uses the safe harbor standards for the hardships, this letter suggests that a participant would be required to take a loan before a hardship even if it would increase the hardship (i.e., disqualify the participant from obtaining a mortgage to buy a home). But they also said this at the very end:

On the other hand, there is commentary that suggests the regulations do not require a participant to take counterproductive actions under either a safe harbor or a non-safe harbor hardship standards.

Does anyone know what commentary they are referring to?

http://benefitslink.com/modperl/qa.cgi?db=qa_401k&id=93