Hardship Distribution Due To Hurricane

Are there any special rules in terms of hardship distributions and the impact of a hurricane?  The participant is looking to use the money to fix her car, due to damage from a hurricane.  However, by the letter of the law, this wouldn't qualify as a hardship.  Before we just rejected the request, I wanted to be sure there wasn't a special exception out there.

Was the hurricane on the list of FEMA declared disasters? https://www.fema.gov/disaster/declarations

Was the person's principal residence or principal place of employment located in an area declared for individual (as opposed to public) assistance during the disaster?

If so then the participant has a deemed immediate and heavy financial need and may qualify for a hardship distribution.

13 minutes ago, C. B. Zeller said:

Was the hurricane on the list of FEMA declared disasters? https://www.fema.gov/disaster/declarations

Was the person's principal residence or principal place of employment located in an area declared for individual (as opposed to public) assistance during the disaster?

If so then the participant has a deemed immediate and heavy financial need and may qualify for a hardship distribution.

It was Hurricane Ian, but she was just visiting at the time.  It's not where she lives, so I assume that means she's not covered as a hardship?

hey, if she was living out of her car.....

(How far has the IRS ruled, relative to what constitutes a principal residence along those lines?  Can a principal residence be a van down by the river?)

Do the plan’s governing documents allow an “immediate and heavy financial need” beyond the seven deemed needs?

Unfortunately, it would not qualify as an acceptable hardship as the affected participant does not live in the area. Possibly different story if the participant lives in an RV or some sort of home on wheels assuming it's acceptable by the IRS