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Internal Revenue Bulletin 2010-45 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Rul. 2010–27, page 620. 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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▸Contents — Internal Revenue Bulletin 2010-45

Internal Revenue Bulletin 2010-45

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