Hardship Withdrawals

[Nassau]

Can someone point me to the Code or Regulations that permits ESOP dividends to be taken and all distributions, other than hardship distributions prior to a hardship withdrawal for a plan that is following the non safe harbor criteria?

[QDROphile]

The safe harbor terms of Treas. Reg. section 1.401(k)-1(d)(3)(iv)(E) require distributions from all employer plans, including ESOP dividends. The 401(k) regulations do not enable distribution of ESOP dividends. The participant must take them if they are available.

The "non safe harbor" standard in Treas. Reg. section 1.401(k)-1(d)(3)(iv)(B) also covers ESOP dividends to the extent available because it covers all resources. ESOP dividends are not expressly mentioned.