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I am working on a 401(k) plan with a match and profit sharing component. There is a J&S provision from years ago that was never removed. Hardship distributions are allowed for 401(k) deferrals only. If a participant's total vested balance is over $5,000, but they are taking a hardship distribution from the 401(k) account of $1,000, does this require spousal consent? I believe so from what I am reading but would appreciate confirmation.

Thanks!

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