The numbers show that times are still tough financially. More workers are taking money from their 401(k) accounts early and using the hardship withdrawal rules to give them access to needed cash. The lingering high unemployment rate and slew of home foreclosures have been major factors.

Companies with retirement plans are reporting a rise in the number of workers who are withdrawing money early. Last year, 6.9 percent of 401(k) accountholders made a withdrawal, near the record high of 7.1 percent in 2009. About 20 percent of the withdrawals were for hardships.