hardship distribution

(C)A rural cooperative plan which includes a qualified cash or deferred arrangement shall not be treated as violating the requirements ofor of paragraph (2) merely by reason of a hardship distribution or a distribution to a participant after attainment of age 59½. For purposes of this section, the term “hardship distribution” means a distribution described in paragraph (2)(B)(i)(IV) (without regard to the limitation of its application to profit-sharing or stock bonus plans).


26 USC § 401(k)(7)(C)

Scoping language

For purposes of this section
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