Retirement tax questions

IRS says:

Before making hardship distributions:

1. Review the terms of the plan, including:

• whether the plan allows hardship distributions;
• the procedures the employee must follow to request a hardship distribution;
• the plan’s definition of a hardship; and
• any limits on the amount and type of funds that can be distributed for a hardship from an employee’s accounts.

1. Obtain a statement or verification of the employee’s hardship as required by the plan’s terms.
    
2. Determine that the exact nature of the employee’s hardship qualifies for a distribution under the plan’s definition of a hardship.
    
3. Document, as may be required by the plan, that the employee has exhausted any loans or distributions, other than hardship distributions, that are available from the plan or any other plan of the employer in which the employee participates.