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Posted

Do the regs define what "immediate" need is? We have always used the "must have bill or threatening letter in hand" approach, but does the law further address what an immediate financial need is?

QKA, QPA, CPC, ERPA

Two wrongs don't make a right, but three rights make a left.

Posted

Other than as part of Treas. Reg. Section 1.401(k)-1(d)(3)(iii)--which includes the safe harbors and a statement that even a voluntarily or forseeably incurred expense can still be considered immediate & heavy--I don't believe there is any other guidance (e.g., EP Examination Guidelines offer no help).

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