[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-304146-105":53,"doc-detail-304146-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","unforeseeable-emergency-withdrawal-application-requirements","Unforeseeable Emergency Withdrawal Application - Requirements","","Unforeseeable Emergency Withdrawal Application materials for the Maricopa County Deferred Compensation Program explain the federal requirements under IRC Section 457. The notice states that an unforeseeable emergency must be severe, real, and beyond the participant’s control, such as sudden illness or accident, casualty property loss, or other extraordinary circumstances. Approval depends on submitted documentation and the withdrawal amount being limited to what cannot be relieved by insurance, reimbursements, asset liquidation without severe hardship, or cessation of deferrals.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":41,"@type":70,"position":76},"https://docshare.wps.com/template/letters/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/unforeseeable-emergency-withdrawal-application-requirements/304146/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/unforeseeable-emergency-withdrawal-application-requirements/304146.png","ImageObject",442,249,{"name":88,"@type":89},"Sage","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-27","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":76},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What qualifies as an unforeseeable emergency under IRC Section 457?","Question",{"text":108,"@type":109},"It is severe financial hardship resulting from a sudden and unexpected illness or accident of the participant or a dependent, loss of participant property due to casualty, or other similar extraordinary and unforeseeable circumstances beyond the participant’s control.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What steps are required to apply for an unforeseeable emergency withdrawal?",{"text":113,"@type":109},"Complete the Unforeseeable Emergency Withdrawal Application fully, provide sufficient documentation supporting the claim, and return it for review to determine whether IRC Section 457 requirements are met.",{"name":115,"@type":106,"acceptedAnswer":116},"When will a distribution be made and how is it limited?",{"text":117,"@type":109},"A distribution may only be made to the extent the need cannot be relieved through other means such as reimbursement/insurance, liquidation of assets without causing severe hardship, or discontinuation of deferrals.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},304146,1790225142,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":40,"category_name":41,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":76,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":135,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":79},687197207057,"https://ap-avatar.wpscdn.com/davatar_29158cc5080c5b710cf443261637dec0","Maricopa County  \nDeferred Compensation Program  \nAdministered by  \nNationwide Retirement Solutions  \n4747 N. 7th Street, Suite 418 Phoenix, AZ 85014  \n(800) 598-4457  \n(602) 266-2733  \nDear Participant:  \nThe Unforeseeable Emergency Withdrawal Application form you recently requested is attached.  \nTo apply for an unforeseeable emergency withdrawal, you must provide all required information on the application form with sufficient documentation to support your claim (documentation that may be required includes unpaid medical bills, physician’s statement, police or fire accident report, copy of payroll earnings, etc. )  \nThe federal government has certain restrictions/rules that we must follow for any payment to you for an unforeseeable emergency withdrawal. Unforeseeable emergency withdrawals from the Maricopa County Deferred Compensation Plan must meet the requirements of Section 457 of the Internal Revenue Code (IRC) . IRC regulations state that an unforeseeable emergency is a severe financial hardship to the participant that is real and unforeseeable. On the reverse side of this letter are the requirements to meet an emergency withdrawal.  \nYour Unforeseeable Emergency Application and the documentation submitted will be reviewed to determine if it meets IRC Section 457 requirements for a withdrawal. If it is determined your situation meets the requirements, a distribution may only be made to the extent that it could not be relieved through other means such as reimbursement or compensation from insurance or other sources, liquidation of participant’s assets to the extent such liquidation would not in itself cause a severe hardship, or discontinuation of deferrals.  \nIf you feel your situation meets the requirements above and on the reverse hereof, and your deferred compensation account is your only remaining alternative, please complete the Unforeseeable Emergency Withdrawal Application and return it along with sufficient documentation. This form must be fully completed, signed and documented before it can be reviewed to determine if your claim meets IRC Section 457 requirements. Your withdrawal will be forwarded to you within 7 to 10 working days of the date of approval. If you have any questions or need any assistance, please contact the local office at (602) 266-2733.  \nSincerely,  \nThe Maricopa County Plan Service Administrator  \nREQUIREMENTS FOR AN UNFORESEEABLE EMERGENCY WITHDRAWAL  \nThe Maricopa County Deferred Compensation Plan is an eligible deferred compensation plan and is regulated by Section 457 of the Internal Revenue Code. Unforeseeable emergency withdrawals allowed by the Plan must meet the definition of unforeseeable emergency as defined in Section 457 (see below) .  \n“(4) Unforeseeable Emergency. For purposes of this paragraph (h), an unforeseeable emergency is, and if the plan provides for payment in the case of an unforeseeable emergency must be defined as, severe financial hardship to the participant resulting from a sudden and unexpected illness or accident of the participant or of a dependent (as defined in Section 1529a) of the participant, loss of participant’s property due to casualty, or other similar extraordinary and unforeseeable circumstances arising as a result of events beyond the control of the participant. The circumstances that will constitute an unforeseeable emergency will depend upon the facts of each case, but in any case, payment may not be made to the extent that such hardship is or may be relieved.  \n(i) Through reimbursement or compensation by insurance or otherwise,  \n(ii) by liquidation of the participant’s assets, to the extent the liquidation of such assets would not itself cause a severe financial hardship,  \n(iii) by cessation of deferrals under the plan, or  \n(iv) by de minimus distribution. (To be eligible for this in-service distribution, your account balance must be $5,000 or less and your account must have been inactive for the last two years (no deferral activity) . This","cbCairZeyLqt3Wuo","https://ap.wps.com/l/cbCairZeyLqt3Wuo","pdf",323523,10,"English","# Dear Participant\n## Unforeseeable Emergency Withdrawal Application Process\n# Requirements for an Unforeseeable Emergency Withdrawal\n## Definition Under IRC Section 457\n## Items Covered and Not Covered\n## Review, Documentation, and Limits","[{\"question\":\"What qualifies as an unforeseeable emergency under IRC Section 457?\",\"answer\":\"It is severe financial hardship resulting from a sudden and unexpected illness or accident of the participant or a dependent, loss of participant property due to casualty, or other similar extraordinary and unforeseeable circumstances beyond the participant’s control.\"},{\"question\":\"What steps are required to apply for an unforeseeable emergency withdrawal?\",\"answer\":\"Complete the Unforeseeable Emergency Withdrawal Application fully, provide sufficient documentation supporting the claim, and return it for review to determine whether IRC Section 457 requirements are met.\"},{\"question\":\"When will a distribution be made and how is it limited?\",\"answer\":\"A distribution may only be made to the extent the need cannot be relieved through other means such as reimbursement/insurance, liquidation of assets without causing severe hardship, or discontinuation of deferrals.\"}]","Unforeseeable Emergency Withdrawal Application - Requirements | PDF",1789810562]