Wondering if anyone has ran into this (I imagine someone has), how is a hardship calculated from the deferral source if no contribution history was provided at the original take over date?

So it looks like we took over plan back in 2002 and have deferral 'transfer' in balance of $4k, I have no idea how much of this was contributions, the employer does not have records going back that far. From there on out we do have records. Is there any guidance out there to these situations?

Thanks!

Good question. Not sure what the "offical" position is on this but unless the employer or particpant can provide pre-2002 deferral info we would limit the hardship to the information we had on file.

As Lou suggests, how about asking the employee for prior W-2s?