no ll, but I was curious and did find this: https://www.marketwatch.com/story/ho...lls-2017-12-13
It is about IRAs only and I agree that the 10% penalty would apply to 401k Hardship withdrawals. Problem would be getting the money from the 401k to the IRA is going to depend on the plan's distribution features (and generally you can't roll a hardship withdrawal to an IRA). So unless you have a distributable event (usually termination, disability or death -- sometimes in-service), it's going to be hard to get that money into an IRA unless it is already there.

