Hardship Suspension Period

A participant takes a hardship distribution on 1/3/2018.  Suspension period goes through 7/3/2018. 

If participant then takes another hardship 5/3/2018, does the suspension period go through 11/3/2018?

The plan has a match provision.

Does a new hardship distribution require a new 6 month suspension?

I would say yes because it's a new hardship.

I would agree, though I guess it does raise some interesting points.

I'm hurting for $ so I need to take a hardship, but then turn around and want to defer right away (which, come the new year will be possible assuming plans are amended for the new rules.

if I was deferring 1%, I guess I could now defer 6% when I am able to defer again. since I wasn't deferring for 6 months those $ could have gone into my checking account and now when I start deferring 6% I have the $ set aside and won't miss them from my paycheck. and we all know I have the will power not to spend the extra $ during the time I wasn't able to defer for awhile.

Another question to ask is what is in the plan document.  Our documents generally limit hardship withdrawals to one per plan year so we have never had this issue.

Yes.  New hardship, new suspension period.