Student loans cannot be discharged in a bankruptcy proceeding unless the debtor can demonstrate "undue hardship."

He said most waivers were granted to establishments that had demonstrated economic hardship as a result of the ban.

The burden of proof should be upon the employer to demonstrate undue hardship.

Many preservationists noted existing provisions that permit the demolition of landmark buildings when owners can demonstrate economic hardship.

The church must first demonstrate hardship.

Mr. Murdoch will now seek an extended waiver in Boston, but it may be hard for him to demonstrate financial hardship.

He said he favored retaining the two-year limit unless the shareholder involved could demonstrate hardship.

A shareholder can now rent for a year with two more yearly renewals granted without having to demonstrate hardship.

Applicants for Training or Childcare need to demonstrate hardship and adhere to more extensive criteria.

Under federal law, employers in businesses of more than 15 workers must "reasonably accommodate" religious needs unless they can demonstrate "undue hardship."