HILARIO SANCHEZ v. CITY OF HARTFORD, ET AL., 89 F. Supp. 2d 210

Summary

Plaintiff employee contributed funds through defendant employer into an I.R.C. § 457 qualified deferred compensation plan. Plaintiff experienced an unforeseeable emergency and accordingly requested an early distribution from his deferred compensation plan. This request was denied by defendants. The court held that plaintiff's circumstances were a qualifying unforeseeable emergency, as defined in Treas. Reg. § 1.457(2)(h)(4). Therefore, the court found that the plaintiff was entitled to an early distribution under I.R.C. § 457, but dismissed plaintiff's claim for a violation of his constitutional rights, as no such violation existed.