unpredictable contingent event benefit
Defined in 4 places across 2 titles of the United States Code.
For purposes of this paragraph, the term “unpredictable contingent event benefit” means any benefit payable solely by reason of—
(i) a plant shutdown (or similar event, as determined by the Secretary of the Treasury), or
(ii) an event other than the attainment of any age, performance of any service, receipt or derivation of any compensation, or occurrence of death or disability.
Source
- 2007–present29 U.S.C. § 1056Labor · Form and payment of benefits · in this section
For purposes of this subsection, the term “unpredictable contingent event benefit” means any benefit payable solely by reason of—
(A) a plant shutdown (or similar event, as determined by the Secretary), or
(B) an event other than the attainment of any age, performance of any service, receipt or derivation of any compensation, or occurrence of death or disability.
Source
- 2008–present26 U.S.C. § 436Internal Revenue Code · Funding-based limits on benefits and benefit accruals under single-employer plans · in this section
For purposes of this subsection, the term “unpredictable contingent event benefit” means any benefit payable solely by reason of—
(A) a plant shutdown (or similar event, as determined by the Secretary), or
(B) any event other than the attainment of any age, performance of any service, receipt or derivation of any compensation, or occurrence of death or disability.
Source
- 2006–200826 U.S.C. § 436Internal Revenue Code · Funding-based limits on benefits and benefit accruals under single-employer plans · in this section
The term "unpredictable contingent event benefit" means any benefit contingent on an event other than—
(i) age, service, compensation, death, or disability, or
(ii) an event which is reasonably and reliably predictable (as determined by the Secretary).
Source
- 2014–present26 U.S.C. § 433Internal Revenue Code · Minimum funding standards for CSEC plans · for purposes of this section
The term "unpredictable contingent event benefit" means any benefit contingent on an event other than—
(i) age, service, compensation, death, or disability, or
(ii) an event which is reasonably and reliably predictable (as determined by the Secretary of the Treasury).
Source
- 2014–present29 U.S.C. § 1085ALabor · 1085a, 1085b, 1086. Repealed. Pub. L. 109280, title I, 101(a), Aug. 17, 2006, 120 Stat. 784 · for purposes of this section