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Q&A About 401(k) Plan Casualty Losses and Hardship Distributions - (11/16/2012)
As you may know, the Plumbers Local No. 1 Employee 401(k) Savings Plan provides for Hardship Withdrawals for Participants with an immediate and heavy financial need that cannot be met through other sources. Among the categories of financial need that are deemed immediate and heavy are expenses for the repair of damage to the principal residence of a Participant, of the kind that many of you recently suffered, that would qualify for a casualty deduction under section 165 of the Internal Revenue Code.
SuperStorm Sandy QA 401k (f).pdf
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