More From XremeERISA Blogger - Anti-Toggling Rule

Discussion of Anti-Toggling Rule and providing for alternative time and form of payments.

"Under what have come to be known as the anti-"toggling" rules (of Section 1.409A-3(c)), you can generally (unless an exception applies) only have one time and form of payment per particular type of cap-A triggering event.

There may be some emerging informal evidence (rely at your own risk) that, showing some flexibility, Treasury personnel are gravitating to what I'll call a permissible "subset" analysis."