This excerpt taken from the UNH 10-K filed Feb 21, 2008.
7. IN-SERVICE DISTRIBUTION FOR UNFORESEEABLE EMERGENCY. Effective for Plan Years beginning on or after January 1, 2008, Section 8.9.4 of the Plan Statement shall be amended to read in full as follows:
8.9.4. In-Service Distribution for Unforeseeable Emergency. A Participant who has incurred an unforeseeable emergency may request an in-service distribution from the Participants Account if the Committee determines that such distribution is for one of the purposes described in (b) below and the conditions in (b) below have been satisfied.
Whether a Participant is faced with an unforeseeable emergency will be determined based on the relevant facts and circumstances. If a severe financial hardship is or may be relieved either (i) through reimbursement or compensation by insurance or otherwise, (ii) by liquidation of the Participants assets (to the extent the liquidation of such assets would not itself cause severe financial hardship), or (iii) by cessation of deferrals under this Plan (at the earliest possible date otherwise permitted under this Plan) or any 401(k) plan, then the hardship shall not constitute an unforeseeable emergency for purposes of this Plan. If a Beneficiary of a deceased Participant requests an early distribution for an unforeseeable emergency, then the references in this definition to Participant shall be deemed to be references to such Beneficiary.