Participant wants hardship for medical expenses; however, the medical expenses are for orthodontia for her 13 yr old daughter. I'm not sure if that's going to qualify. Any ideas or cites? Thanks.

1.401(k)-1(d)(2)(iv)(A)(1):

"Expenses for medical care described in section 213(d) previously incurred by the employee, the employee's spouse, or any dependents of the employee (as defined in section 152) or necessary for these persons to obtain medical care described in section 213(d);"

See Pub 502 for a description of what is a deductible expense. It describes the following: "This includes fees paid to dentists for X-rays, fillings, braces, extractions, dentures, etc."