Can't find code section

[BG5150]

In my final 401(k) amendment, it referecnes section 1.401(k)-1(d)(2)(iv)(A). However, I cannot find that section. I found 1.401(k)-1(d)(2), but I do not see any subsections.

Can anyone point me to this reg?

This is where I was looking: http://edocket.access.gpo.gov/cfr_2005/apr...01%28k%29-1.pdf

(it is on p. 303, or p. 10 of the pdf)

[Mike Preston]

Since you didn't post any portion of your amendment I presume that means you don't want help determining what reg it was supposed to be referencing. In any event, I confirm that my copy of the reg doesn't include that section, either. Maybe we are both looking at old regs?

[Tom Poje]

I have that section of my book paperclipped just so I wouldn't accidently look at the old regs.

That section under the old regs lists the 4 reasons for hardships distributions (I believe funeral expenses have been added since then)

personally I think working in the pension industry is a hardship, but I guess that is a different matter.