if the doc uses the safe harbor definition of what is a hardship and the ee has flood damage (current example -- hurricane if in florida) to their home will this qualify? is there an exception for natural disasters?

So you think the hurricane is evicting the homeowners?

Mother Nature evicted them?

pretty sure neither of the above(the question was asking if there was an exception for a natural disaster in rev ruling, plr, etc....)

I'm unaware of any exceptions.

I would think that you could add natural disaster wording to the definitions in the plan. That would of course take you out of the safe harbor definition, but that does not strike me as a big problem.

RCK

Natural disasters are not part of the "safe harbor" exceptions to plan distributions. Of course, plan sponsors always can add additional exceptions.