I've looked at several articles recently that indicate more and more people are borrowing from their 401k plan or doing distributions from their IRA accounts.  Often, these people are actually rolling over old 401k or 403b plans into IRA accounts so they can do withdrawals.  The money is used for mortgage payments or just paying off credit card debts. 

It's probably a necessity for many but a recent SmartMoney.com article offered several good suggestions to consider.  Borrowing From 401k Should Be Last Resort

Alternatives to Raiding Your 401(k)

Dipping into your 401(k) or 403(b) should be a loan of last resort. Before you derail your retirement, make sure you've explored other possibilities. Of course, you should also aim to curb spending and cut out unnecessary expense.

Borrow against insurance. If you have a cash value life insurance policy (and more than half of those sold are) you can borrow against it without paying any tax penalty, says Levin. Your death benefit will be diminished by the amount of the loan, including interest, until it's repaid.

Temporarily halt 401(k) contributions. The average worker stashes 7% of his salary in a 401(k), according to Fidelity Investments. For someone making $55,000 a year, temporarily halting contributions would put an extra $111 in their after-tax paycheck every two weeks. This still isn't a great option — you'll be forfeiting any company match and limiting future compounding — but you'll at least maintain the earning power of your current balance.