Hardship Distributions--May Distributable Amount Include Earnings?

[lkpittman]

May earnings attributable to elective deferrals be included in the distributable amount for a hardship distribution? I have an institutional trustee telling me that he will not distribute the earnings because there is a "federal statute." I assume he is referring to 401(k) regs, but I believe that he is misreading them. Can someone confirm for me?

[MR]

only earnings before 1989 can be distributed for a hardship withdrawal request. check your plan document - it probably states this in the hardship section.

[lkpittman]

Thanks--that's how I read the regs--problem is we've got a document that seems to state otherwise. Actually, just a poorly written amendment . . .