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While 457(b) plans typically offer an unforeseeable emergency withdrawal option, most plan sponsors would agree that this feature is one of the most difficult to administer. This Guide is intended to help plan sponsors understand the basic requirements and some best practices for the design and sound administration of this common but difficult to administer 457(b) plan feature.

  • Version
  • 56.56 KB File Size
  • June 12, 2007 Create Date
  • January 8, 2020 Last Updated
457(b) Plan Administrator’s Guide to Unforeseeable Emergency Withdrawals