(A) The Plan Administrator must determine whether the circumstances of the participant constitute an unforeseeable emergency within the meaning of § 34.016.
(B) Following a uniform procedure, the Plan Administrator’s determination shall consider any facts or conditions deemed necessary or advisable by the Plan Administrator, and the participant shall be required to submit any evidence of his or her circumstances that the Plan Administrator requires: the determination as to whether the participant’s circumstances are a case of hardship shall be based on the facts of each case; provided, however, that all determinations as to hardship shall be uniformly and consistently made according to the provisions of the plan for all participants in similar circumstances.
(C) The Plan Administrator may require that any statement made as part of a claim for a hardship distribution be made under penalties of perjury. The Plan Administrator may require that any statement made as part of a claim for a hardship distribution be signed in the presence of a notarial officer.
(Ord. NIRC 97-1, passed 1-15-1997)