Other events and conditions. A service recipient may delay a payment upon such other events and conditions as the Commissioner may prescribe in generally applicable guidance pub- lished in the Internal Revenue Bulletin (see § 601.601(d)(2) of this chapter). For additional rules applicable to certain delayed payments pursuant to a change in control event, see § 1.409A–3(i)(5)(iv). For additional rules applicable to amounts payable because of an unfore- seeable emergency, see § 1.409A–3(i)(3).
Appears in 2 contracts
Samples: Deferred Compensation Agreement, Collective Bargaining Agreement
