Funds available for Qualified Reservist Distribution

[AKconsult]

I am trying to determine if interest on a 401(k) account is available for someone eligible for a Qualified Reservist Distribution.  Our document language (which mirrors what I am reading in the Code) says that the distribution may be taken from "amounts attributable to elective deferrals described in Code §402(g)(3)(A)…"

So my question is - does that mean the whole 401(k) deferral account can be withdrawn, including earnings?  I don't see anything specifically prohibiting earnings, but I am not entirely sure if "amounts attributable..." is only referring to contributions?

Thanks!

[Luke Bailey]

AKconsult, the "attributable to" phrase when used by the Code and regs in the context of account-based plans always means the contribution and earnings on those contributions (and earnings on the earnings on the contributions, etc.). In otherwords, the tree and all its branches and fruit.

[AKconsult]

Perfect, thanks Luke!