Must a provision for a self-certifying hardship be in the plan document?

[Peter Gulia]

If a plan sponsor wants its plan to provide that a hardship is determined by relying on the claimant’s certification (to the extent I.R.C. § 401(k)(14) or § 403(b)(7)(D) permits):

Must or should that provision be stated in the plan documents?

Or is it enough that the plan’s administrator’s claims procedure, distinct from the plan documents, states the self-certification regime?

Also, even if a procedure would be enough, is there any disadvantage to putting the provision in the plan documents’ adoption agreement?

I welcome all BenefitsLink neighbors’ views.