"Parent" for hardship purposes

[SMB]

Does anybody know, previously encountered a similar situation or care to hazzard a guess as to whether a 401(k) Plan participant's spouse's father (i.e., the participant's father-in-law) qualifies as a "parent" for purposes of a "safe-harbor condition" hardship witrhdrawal for payment of funeral expenses?

Thanks for any and all input/comments.

[ETA Consulting LLC]

I don't think it extends to in-laws, but does extend to "Stepchildren or Stepparents". The reference is to IRC Section 152. I am merely shooting from the hip on this one, but believe there is a distinction; in the event someone cares to comb it carefully.

Good Luck!