Internal Revenue Bulletin:  2010-45 

November 8, 2010 

EMPLOYEE PLANS


Table of Contents

Rev. Rul. 2010-27 Rev. Rul. 2010-27

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.


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