### Question
Can you define what unpredictable contingent event benefit means?


### Answer
**Unpredictable contingent event benefit** is defined as the following in *26 U.S.C. § 433*:

> 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)

#### Citation:
  - *26 U.S.C. § 433*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter D-Deferred Compensation, Etc. > PART III-RULES RELATING TO MINIMUM FUNDING STANDARDS AND BENEFIT LIMITATIONS > Subpart A-Minimum Funding Standards for Pension Plans**

