Hardship/Mother's medical expenses

[Guest Georgia1]

Is the rule still applicable in section 152(d)(1)© regarding the taxpayer providing over 1/2 of the individual's support? We are trying to figure out if we need to ask this question before paying a hardship for a participant's mother's expenses.

[Guest Sieve]

My understanding is that IRC Section 152(d)(1)© still applies. See Treas. Reg. Section 1.401(k)-1(d)(3)(iii)(B)(1) and IRC Section 213(a).

[K2retire]

Does the plan extend hardship eligibility to beneficiaries? That might be easier to accomplish than ensuring that she qualifies as a dependent.