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Unforeseeable Emergency Withdrawal Request - 457(b) Plans Explanation of Unforeseeable Emergency The Treasury Regulations define Unforeseeable Emergency as a severe financial hardship of the participant or beneficiary resulting from an illness or accident of the participant or beneficiary, the participant's or beneficiary's spouse, or the participant's or beneficiary's dependent* (as defined in Code section 152 and illustrated in Rev. Rul. 2010 -27); loss of the participant's or beneficiary's property due to casualty (including the need to rebuild a home following damage to a home not otherwise covered by homeowner's insurance, , as a result of a natural disaster);or other similar extraordinary and Unforeseeable circumstances arising as a result of events beyond the control of the participant or beneficiary.
Unforeseeable Emergency Withdrawal Request - 457(b) Plans Explanation of Unforeseeable Emergency . The Treasury Regulations define “unforeseeable emergency” as “a severe financial hardship of the participant or beneficiary resulting from an illness or
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