Thank you for your question. I look forward to working with you to provide you the information you are seeking.
The PLAN is requiring the information. If these are plans under the various tax exempt codes, the plan must document that you are taking money out for a specifically approved reason for you to avoid the tax penalties for early withdrawal. Each plan, because they are a matter of contract
according to ERISA, governs how the plan will operate and whether or not emergency withdrawals provided for under the IRS Code will be permitted by the plan. Each plan does not have to permit the acceptable emergency withdrawal, that is a matter of contract in your plan description.
When a plan description does allow for the emergency withdrawal as allowed under the IRS Code, the plan administrator has to satisfy themselves that the reason for withdrawal fits under the code exemptions
and they have to maintain that proof so that you are not charged a penalty for withdrawal. What proof they require to satisfy themselves that you meet the requirements is left to the discretion of each plan.
However, because these plans are a matter of contract and they do not have to release funds on emergency basis except in accordance with the plan description, you have to comply with the plan's requirements in order for them to release the funds to you and the information they are seeking is not in the IRS Code or even the CFR, it is the plan's right to verify the reason for the withdrawal fits under the Plan Description (contract) of the plan.
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