For reference:

401(k) or "qualified employer" plans have different rules than IRA (individual and self-employed) accounts.

The plan and plan administrator control whether hardship withdrawals and loans are allowed.

401(k) also has a "55 year old" provision. And Roth 401(k) has RMD requirements.

The plan provisions don't control the IRS. The IRS still only accepts specific provisions for elimination of penalties.

I like this table for reference:

https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-tax-on-early-distri...