hardship - unpaid tuition

[WCC]

Plan document uses the safe harbor definition for hardships. Participant submits a current past due outstanding invoice for secondary education. However, the invoice is for a semester almost two years ago. Should this be denied based on the clause of "up to the next 12 months". Can historical education costs be paid or only costs associated with the next 12 months?

Payment of tuition, related educational fees, room and board expenses for up to the next 12 months of post-secondary education...

Thank you

[Mike Preston]

No. 

[My 2 cents]

How would you distinguish this from a situation where the hardship was being claimed for overdue educational loans?  I wouldn't think that that would qualify as a hardship, even if it was one of those miserable situations where the overdue loan payments could lead to loss of professional standing.

[RatherBeGolfing]

33 minutes ago, My 2 cents said:

How would you distinguish this from a situation where the hardship was being claimed for overdue educational loans?  I wouldn't think that that would qualify as a hardship, even if it was one of those miserable situations where the overdue loan payments could lead to loss of professional standing.

If the plan doesn't use the safe harbor definition of hardship, both could qualify.  But neither meet the SH definition that is at question in the OP.

[EHE]

SH Hardships - we always decline past due tuition bills.  Must be current or for the next 12 months as stated in the regs.  And we would never approved an overdue educational loan.