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Are there any restrictions on assets that may be used for an unforeseeable emergency? That is, can earnings on employee deferrals, employer contributions and earnings thereon be used for this type of distribution?

Posted

EE elective deferrals, ER contributions, and investment earnings on either are all, by type, available for distribution to the extent justified by unforeseeable emergency pursuant to Treas Reg § 1.457-6©.

John Simmons

johnsimmonslaw@gmail.com

Note to Readers: For you, I'm a stranger posting on a bulletin board. Posts here should not be given the same weight as personalized advice from a professional who knows or can learn all the facts of your situation.

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