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Unforeseeable Emergency WDs in 401(a)


DTH
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A governmental employer has a 457(b) plan that permits unforeseeable emergency withdrawals. They also have a 401(a) plan that matches deferrals from the 457(b) plan. The 401(a) plan wants to allow for unforeseeable emergency withdrawals. Is this permitted? I have only seen hardship withdrawals permitted in these plans. Thanks,

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A hardship withdrawal stamdard is actually a more lenient standard than unforeseeable emergency. It allows for things like tuition, purchase of a home, etc., which are foreseeable.

A governmental 401(a) plan can allow for the more lenient hardship withdrawal standard. If it wanted to, it could allow for only unforeseeable emergency withdrawals--nothing prevents you from not allowing withdrawals at all, or imposing a stricter standard than the law requires. It's just a question of them not wanting to.

Employee benefits legal resource site

The opinions of my postings are my own and do not necessarily represent my law firm's position, strategies, or opinions. The contents of my postings are offered for informational purposes only and should not be construed as legal advice. A visit to this board or an exchange of information through this board does not create an attorney-client relationship. You should consult directly with an attorney for individual advice regarding your particular situation. I am not your lawyer under any circumstances.

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