Are hardship rules any different under a safe harbor 401(k) plan?

[John A]

In a safe harbor 401(k) plan, are there any additional restrictions on hardship distributions?

Can the plan provide for hardship distributions of deferrals in the same way as a "typical" 401(k) plan?

Can the plan provide for distribution due to hardship (under Rev. Rul. 71-224)of the safe harbor 3% nonelective contribution?

[wmyer]

Salary deferral principal is eligible for hardship withdrawal. However, the non-elective or Safe Harbor matching contribution is not. This is per and IRS Notice 2000-3. Additional profit-sharing contributions, if any, may be able to be withdrawn for hardship reasons. Also, if the plan allows after-tax contributions, the post-tax contributions could also be taken out prior to 59-1/2 etc.