Hardship Withdrawals You may receive a distribution from your pre-tax contributions of up to 70% of your pre-tax contributions, if you incur a "hardship." For purposes of this Plan, a distribution on account of hardship occurs only if the distribution both is made on account of an immediate and heavy financial need and is necessary to meet such financial need. A distribution will be deemed to be made on account of an immediate and heavy financial need if the distribution is used: (1.)   to pay medical expense for the participant, the Participant's spouse or dependents; (2.)   to purchase (excluding mortgage payments) a principal residence for the Participant; (3.)   to pay off tuition and related educational fees and room and board for the next 12 months of post-secondary education for the Participant, his or her spouse or dependents; or (4.)   to prevent the eviction of the participant from his or her principal residence or foreclosure on the mortgage of such principal residence. No distribution will be treated as necessary to meet an immediate and heavy financial need to the extent the amount of such distribution exceeds the amount required to relieve the financial need or to the extent such need may be met from other resources which are reasonably available to the Participant. Any such distribution may include such amounts as necessary to pay any federal, state or local income taxes or penalties reasonably anticipated due to such a distribution. A distribution will be deemed to be necessary to satisfy an immediate and heavy financial need if the Participant certifies that the need cannot be relieved through: (1.)  reimbursement by insurance or otherwise; (2.)  liquidation of the Participant's assets (3.)  cessation of pre-tax contributions; (4.)  other distributions or non-taxable loans from plans maintained by the Participant's employer; or (5.)  borrowing from commercial sources on reasonable commercial terms. In addition, reasonable documentation evidencing the Participant's immediate and heavy financial need must be attached to any such certification.