I have heard that the IRS allows for Hardship w/d from a 401K to purchase a divorcing spouses share of a jointly owned primary residence (per IRS Q&A with Bar association 2014) but can a 401k loan be used to buy out divorcing spouses interest in primary residence and qualify for the 15 year payment schedule for primary residence loan? I am trying to find a precedence, private letter ruling or other reference I can cite.

Any direction appreciated.

Thanks