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A Foreseeable Issue: Emergency Distributions of Deferred Compensation

Eversheds Sutherland

Apr. 22, 2020
Recorded Online

This podcast provides a five-minute review of the rules and unique issues that arise with "unforeseeable emergency" distributions of deferred compensation, including:

  • what constitutes an unforeseeable emergency, and how is it different than a financial hardship under a 401(k) plan
  • examples of circumstances that can and cannot trigger a distribution
  • whether a plan document must include provisions for this type of distribution

Presenter: Adam B. Cohen, Partner, Eversheds Sutherland

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