Either I'm loosing my mind or just getting old (and my hearing is going)!

I was recetnly at a seminar and I am almost certain that the speaker noted that for hardship withdrawals from any source (401k deferrals, match , profit sharing) they are no longer allowed to be rolled over?

did this change? My understanding was that only deferrals were prohibited from being rolled over?
Thanks!

Only amounts distributed on account of hardship, which are attributable to elective deferrals and any pre-89 earnings thereon, are not eligible for roll over after December 31, 1999. Therefore, it seems that any additional amounts (e.g. - match, profit sharing, and earnings thereon) are eligible rollover amounts and as such are subject to automatic 20% withholding.

This is a reference from IRS Notice 99-5

V. HARDSHIP DESCRIBED IN SECTION 401(k)(2)(B)(i)(IV)

For distributions after December 31, 1999, the following rules apply to hardship distributions described in section 401(k)(2)(B)(i)(IV):

A. The portion of a distribution from a qualified plan that is ineligible for rollover treatment because it is "a hardship distribution described in section 401(k)(2)(B)(i)(IV)" is the amount described in section 1.401(k)-1(d)(2)(ii)...

I found it..none allowed to be r/o.
Egtrra sec 636
thanks!

Well, it looks like I forgot that EGTRRA change. Mental note has been made. thanks