HAR §14-44-31. Unforeseeable emergency defined

An unforeseeable emergency means severe financial hardship to a participant resulting from a sudden and unexpected illness or accident of the participant or of the participant's dependent (as defined in section 152(a) of the Internal Revenue Code, 26 U.S.C. §152(a)), loss of the participant's property due to casualty, or similar ext raordinary circumstances beyooor th~e ~zrticipant' s control. [Ef f 5 / 12 / 83; comp -ref -7 2'23- ] (Auth: HRS §88E-3) (Imp: HRS §88E-3)