Felicia
Apr 29 2009, 10:18 AM
Are there any restrictions on assets that may be used for an unforeseeable emergency? That is, can earnings on employee deferrals, employer contributions and earnings thereon be used for this type of distribution?
J Simmons
Apr 29 2009, 08:35 PM
EE elective deferrals, ER contributions, and investment earnings on either are all, by type, available for distribution to the extent justified by unforeseeable emergency pursuant to Treas Reg § 1.457-6(c).