Most sponsors of Section 401(k) plans are familiar with the standards for allowing active employees to withdraw their elective deferrals on account of “financial hardship.” The same hardship withdrawal standards apply to Section 403(b) deferrals. However, far more stringent in-service withdrawal standards apply to nonqualified deferred compensation arrangements that are subject to Code Section 409A. These “unforeseeable emergency” standards apply to Section 457(b) plans, as well. In its Revenue Ruling 2010-27, the IRS has helped to define the scope of these unforeseeable emergency standards.