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Code · CFR · Title 26 — Internal Revenue · Part 1 · § 1.457-1

§ 1.457-1. General overviews of section 457.

84 words·~1 min read·/us/cfr/t26/s§ 1.457-1·

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Section 457 provides rules for nonqualified deferred compensation plans established by eligible employers as defined under § 1.457-2(d). Eligible employers can establish either deferred compensation plans that are eligible plans and that meet the requirements of section 457(b) and §§ 1.457-3 through 1.457-10, or deferred compensation plans or arrangements that do not meet the requirements of section 457(b) and §§ 1.457-3 through 1.457-10 and that are subject to tax treatment under section 457(f) and § 1.457-11. [T.D. 9075, 68 FR 41234, July 11, 2003]
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§ 1.457-1
General overviews of section 457.
Treas. Dec.T.D. 9075
Cites 1Cited by 0 across 0 sources
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