The mountain, mapped

choose between a §401(k) plan loan under irc §72(p) (no tax + no 10% penalty if repaid) and a §401(k) hardship withdrawal under §401(k)(2)(b)(iv) and treas. reg. §1.401(k)-1(d)(3) (subject to ordinary income tax + 10% §72(t) early-withdrawal penalty if under 59½). embeds the $50,000 / 50% loan ceiling, 5-year repayment rule (15-year for primary-residence), 60-day default rollover under §72(p)(2)(c) (tcja expansion), §72(t) early-withdrawal exception matrix (medical, disability, sepp, 55-rule, qdro, qualified birth/adoption, federally-declared-disaster, qualified-disaster), 2019 secure act + 2022 secure 2.0 §401(k)(2)(b)(iv) hardship liberalization (self-certification, no 6-month suspension), and cares / qualified-disaster expanded distributions. refuses to recommend hardship withdrawal without exhausting loan + non-retirement options. self-contained.

401(k) at-separation decision framework — direct rollover vs. indirect rollover vs. leave-in-plan vs. cash-out — including irc §72(t) 10% early withdrawal penalty, 60-day rollover rule, 20% mandatory withholding (irc §3405(c)), and nua election. t2 tier.

72(t) sepp early-distribution exception calculator — irc §72(t)(2)(a)(iv) substantially equal periodic payments using rmd/amortization/annuitization methods per notice 2022-6, account-balance setup, modification trap, and one-time-switch rule. t2 tier.

reconcile state + local short-term-rental tax obligations on top of federal schedule c/e — tot (transient occupancy tax), state lodging tax, marketplace facilitator post-wayfair pass-through, host vs guest collection, and str insurance overlay. state-by-state grid for major markets. self-contained.