### Question
What is the definition of unpredictable contingent event benefit?


### Answer
The definition of **unpredictable contingent event benefit** is as follows in *26 U.S.C. § 436*:

> 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

#### Citation:
  - *26 U.S.C. § 436*
  - 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 B-Benefit Limitations Under Single-Employer Plans**

