Tag Archives: distributions

IRS Issues Revenue Ruling 2010-27 on Unforseeable Emergency Distributions from Section 457(b) Plans

The IRS, on December 17, 2010, issued Revenue Ruling 2010-17, which sets forth examples of certain expenses that may be eligible for an unforeseeable emergency distribution from an IRC Section 457(b) deferred compensation plan. Section 457(b) plans generally may permit hardship distributions for unforeseeable emergencies if certain requirements are met. The ruling concludes that residential … Continue Reading
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