26 C.F.R. § 1.457-1

Current through October 31, 2024
Section 1.457-1 - General overviews of section 457

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 .

26 C.F.R. §1.457-1

T.D. 9075, 68 FR 41234 , July 11, 2003