### Question
How does Special Rules define unpredictable contingent event benefit?


### Answer
Under *26 U.S.C. § 412*, **unpredictable contingent event benefit** is defined as:

> 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. § 412*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter D-Deferred Compensation, Etc. > PART I-PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. > Subpart B-Special Rules**

