Hardship withdrawals should be used for an immediate financial need and are only available after all other resources, including plan loans and in-service distributions, have been exhausted. Qualifying events for hardship withdrawals may vary by plan. Therefore, you should refer to your Summary Plan Description; however, some reasons may include:

• Non-reimbursed medical expenses
• Purchase of a primary residence (not including mortgage payments)
• Expenses to prevent eviction or foreclosure
• Education expenses (post high-school) of employee or dependent
• Funeral or burial expenses of spouse, parent, child, or other dependent
• Expenses for the repair of damage to principle residence that would qualify for the casualty deduction under IRC Sec. 165