Distribution Deemed to Have Occurred When Made, Not Received

In Wengert v. Rajendran, No. 16-4571 (8th Cir. Apr. 3, 2018), a circuit court upheld a lower court ruling on how much discretion can be given to plan administrators concerning the timing of distributions. The case revolved around unusual facts.

Join or log in to access this content and much more

NCEO membership connects you with the employee ownership community and provides practical resources that empower you to make informed decisions about employee ownership.

Login Become a member