In the event of a financial hardship, participants may withdraw their deferred contributions while they are still working. The hardship, however, must meet one of the following criteria in order to be considered for this type of distribution:

The participant:

• is purchasing a primary residence (excluding mortgage payments)
• is incuring post-secondary tuition expenses for the next semester for themselves or dependents
• has extraordinary uninsured medical expenses for themselves or dependents
• has expenses for the repair of damage to the particiant`s principal residence that would qualify for the casualty deduction under Code Section 165 (determined without regard to whether the loss (determined without regard to whether the loss exceeds 10% of adjusted gross income).Code Section 165 specifies that damages must arise from fire, storm, shipwreck, other casualty or damage from theft
• is facing a foreclosure on the mortgage of their primary residence or eviction from their residence
  or
• has necessary and reasonable expenses related to the funeral or burial of the participant's parents, spouse, children or dependants.

Note: If you are a particpant in an Investment Choice Plan that offers the Roth Contribution feature, your Roth Account balance is not eligible for hardship withdrawal.