Assertion: forfeit | /r/HasProperty | substantial risk of forfeiture
Facets:
Source sentences:
text: The IRS has indicated that benefits would be taxable once a participant has met age and service requirements under an IRC Section 457 plan (see Q 125), although the benefits remained forfeitable if participants were fired for cause, and noted that forfeiture upon termination for cause was not sufficient to constitute a substantial risk of forfeiture.