McKay Hochman Company, Inc.

Hardship

Date	Subject	Title
09/13/11	Designated Roth	Distributions from Designated Roth
08/23/11	Administration	Hardship Distribution FAQs — Part 2
08/05/11	Administration	Hardship Distribution FAQs — Part 1
02/15/11	EPCRS Correction	Deferral Suspension Failure
04/16/10	Chart	Premature Distribution Penalty Chart
02/09/07	Sources	Hardship Sources
07/20/06	Source Limits	Maximum Hardship Distribution Amount
01/19/07	Notice 2007-7	PPA Hardship
06/23/05	Final 401(k) Regs.	Final 401(k) Regulations on Hardship
04/28/05	Medical Expenses	Medical Expense Exception
06/11/04	Employer Funds	Withdrawal of Employer Funds

Date	Subject
02/09/07	Are QNECs and QMACs Available for Hardship?
07/20/06	Limit on Hardship Amount
01/26/06	Safe Harbor Hardship Reasons as of 2006
04/14/05	Correction for Missed Suspension
10/07/04	Use of All Assets Before a Hardship?
01/08/04	Safe Harbor Reasons for Hardship
06/19/03	Proof of Hardship for Employer
04/08/02	Medical Care Definition

To learn more, call 973-492-1880 or e-mail info@mhco.com.