Hardship Distributions - Rely on Employee Certification?

If the plan has elected the safe harbor rules for hardship distributions can the plan sponsor rely on employee certifications with respect to the amount to satisfy the financial hardship and the employees need for the hardship distribution? I want to make sure we are okay to just have them sign a certification statement without having to also request documentation proving the hardship. 

Well, you may get different opinions from different folks. I would say you are ok for accepting employee self-certification that the employee lacks other resources to satisfy the need. As to approving the AMOUNT/NATURE of the need, yes, it is possible to accept employee certification, but the procedural requirements are fairly rigid. Many employers/TPA's find it easier and "safer" to continue to request source documents for substantiation of the nature and amount of the hardship need.  The IRS audit guidelines give guidelines for acceptable substantiation for either source documents, or a "summary" of information, etc.

FWIW, we still have our clients obtain source documents. (bills, eviction/foreclosure notices, etc., etc.)

Does anyone have a sample of what form they are using for a participant to self-certify that they do not have other funds and thus need a hardship from the plan?