This ruling provides guidance, in the form of examples, on what constitutes an unforeseeable emergency distribution under section 457(b) of the Code and regulations section 1.457-6(c). The ruling also applies the same standards to distributions from a nonqualified deferred compensation plan subject to section 409A. Related Links:
Monday, November 8, 2010
IRS Revenue Ruling 2010-27 – What constitutes an Unforeseeable Emergency Distribution under section 457(b) of the Code and regulations section 1.457-6(c).
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IRS Revenue Ruling
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