# Hardship Distributions of Elective Contributions, Qualified Matching Contributions, Qualified Nonelective Contributions, and Earnings
> **IRS** · Final regulations. · Published 2019-09-23 · Effective 2019-09-23 · 84 FR 49651
## Document
- **Document number:** 2019-20511
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 84 FR 49651
- **CFR reference:** 26 CFR 1
- **Publication date:** 2019-09-23
- **Effective date:** 2019-09-23
- **Treasury docket:** TD 9875
## Abstract

This document contains final regulations that amend the rules relating to hardship distributions from section 401(k) plans. The final regulations reflect statutory changes affecting section 401(k) plans, including changes made by the Bipartisan Budget Act of 2018. The regulations affect participants in, beneficiaries of, employers maintaining, and administrators of plans that include cash or deferred arrangements or provide for employee or matching contributions.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2019/09/23/2019-20511/hardship-distributions-of-elective-contributions-qualified-matching-contributions-qualified)
---
*AI Analytics · CC0 1.0*