Hardship distributions and definition of child

[30Rock]

Under the IRS hardship distribution "safe harbor reasons", one safe harbor reason is for "Burial or Funeral Expenses". Payments for burial or funeral expenses for the employee's deceased parent, spouse, children, or dependents. What is the definition of children - for examine is it limited to biological and legally adopted children. Or would a stepchild qualify. Assume the stepchild is not the primary beneficiary. Is there a distinction between your stepchild and your biological child for this purpose? I am not sure if they are a dependent but I can look into that because it would seem a dependent would qualify.

I appreciate any input.

[Peter Gulia]

Some plans’ administrators might interpret § 1.401(k)-1(d)(3)(ii)(B)(5)’s use of child by considering, even if it does not apply, Internal Revenue Code § 152(f)(1)(A)(i), which treats a stepson or stepdaughter as the taxpayer’s child for purposes of § 152.

26 C.F.R. § 1.401(k)-1(d)(3)(ii)(B)(5) https://www.ecfr.gov/current/title-26/part-1/section-1.401(k)-1#p-1.401(k)-1(d)(3)(ii)(B)(5)

I.R.C. (26 U.S.C.) § 152 http://uscode.house.gov/view.xhtml?req=(title:26%20section:152%20edition:prelim)%20OR%20(granuleid:USC-prelim-title26-section152)&f=treesort&edition=prelim&num=0&jumpTo=true

This is only one of many possible interpretations.

I give no advice to anyone.

[30Rock]

Thank you very much I like your response and cites!