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 extraordinary circumstances beyond the participant's control.
Haw. Code R. § 14-44-31