A Foreseeable Issue: Emergency Distributions of Deferred Compensation

Eversheds Sutherland

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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