hardship - definition of "dependent"

[Belgarath]

There was a question that I was replying to, and it apparently disappeared, or at least I can't find it again quickly. It was asking about the definition of "dependent" and questioning whether it had changed after 2004. So here's the response I made, or tried to make,  in case anyone is interested.

The final regs did modify it. Section 1.401(k)-1(d)(3)(iii)(B) makes some modifications. Hopefully I got the reference right...but it changes the definition of dependents to ..."(as defined in section 152, and, for taxable years beginning on or after January 1, 2005, without regard to section 152(b)(1), (b)(2) and (d)(1)(B)." That's for tuition, etc - I think the other applicable changes refer just to 152(d)(1)(B). Anyway, I'm sure you will want to look it up.