Guest Elkay Posted October 2, 2012 Posted October 2, 2012 409A subsequent deferral rule says: 1. The subsequent deferral election must be made at least 12 months before the originally scheduled payment date; 2. The subsequent deferral election may not go into effect until at least 12 months after the election is made; and 3. The new payment date must be at least five years after the originally scheduled payment date. Don't rules 1 and 3 make rule 2 superfluous? Are there any situations where subsequent deferral is revokable / revoked within the 12 months after it was made? If a person is terminated prior to 12 months after making subsequent deferral, is the subsequent deferral still valid (in situations where there is no specific separation related deferral election)?
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