A participant purchased a primary residence with his girlfriend. They each owned 50%. Now, six months later, he is acquiring the other 50% from his girlfriend and wishes to borrow from the plan for that purpose.

Does that qualify as a loan used to "acquire a primary residence" which would allow for a greater than 5 year repayment period?

Here's recent discussion on same question w/ respect to a hardship withdrawal: http://benefitslink.com/boards/index.php?showtopic=39058

My opinion is the analysis would apply for a loan as well.

Thanks for the link. It was right on the topic and confirmed that an acquisition of an additional interest in the primary residence qualifies for the extended loan repayment period.