Unforeseeable emergencies amendment

[randagulp]

We are amending our plan to allow unforeseeable emergencies as permissible payments.

Does anyone happen to know whether, after the amendment, a participant can withdraw amounts from before the amendment? Or does the amendment only allow payments of amounts deferred after the amendment? Does it matter if the emergency occurred before or after the amendment?

Any guidance would be greatly appreciated. Thanks.

[randagulp]

I think I've found it...

For anyone that was interested, 1.409A-3(j)(2) talks about "amount previously deferred."

Thanks.