Sec. 1619. Application of 10-percent early distribution tax to governmental 457 plans
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/bill/113/hr/1/ih/section-1619A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
457 plans Paragraph
(1)of section 72(t) is amended by inserting or an eligible deferred compensation plan (as defined in section 457(b)) of an eligible employer described in section 457(e)(1)(A), after section 4974(c)), . The amendment made by this section shall apply to withdrawals on or after February 26, 2014.