### Question
How does NORMAL TAXES AND SURTAXES define unpredictable contingent event benefit?


### Answer
Under *26 U.S.C. § 436*, **unpredictable contingent event benefit** is defined as:

> 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

#### 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**

