"In its latest newsletter to employers, the IRS acknowledged that self-certification is an acceptable means of showing that a plan distribution was the sole way to alleviate the hardship. However, the Service also noted that the plan participant may leave his or her employment at a future date. In that situation, self-certification cannot be relied upon to show the nature of the hardship in the event of a plan audit in the future. As a result, the IRS is urging plan sponsors to retain their documentation and distribution records in paper or electronic format."