Concurrent 457(f) SRFs?

[Guest rik]

Can a participant in an ineligible 457 plan have concurrent substantial risks of forfeiture? I understand what rolling risks are, and I am not referring to this. I am not able to locate anything regarding having more than one substantial risk at time. Each substantial risk is valid, and has a different lapse time period.

Thanks,

RIK

[Guest Tom Geer]

There's a controversy over what constitutes a substantial risk of forfeiture, whether or not future service performance is the only one under ineligible 457 plans. However, if each on is a substantial risk of forfeiture, then the lapse of the last one is the triggering event.