Abstract

http://ssrn.com/abstract=1622400
 


 



Recent Developments and Proposed Regulations Make 457 Plans More Attractive


David A. Pratt


Albany Law School

Theresa Lensander


affiliation not provided to SSRN

Amiram Givon


affiliation not provided to SSRN

June 8, 2010

American Society of Pension Actuaries Journal, Vol. 32, No. 5, 2002

Abstract:     
Section 457 of the Internal Revenue Code provides a special type of retirement saving arrangement that is available only to governmental and tax-exempt employers. The Economic Growth and Tax Relief Reconciliation Act of 2001 makes major changes to the rules governing these 457 plans, particularly those sponsored by governmental employers. The article describes the new rules and the planning opportunities that they provide.

Number of Pages in PDF File: 5

Keywords: 457 plans, Internal Revenue Code

Accepted Paper Series


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Date posted: June 9, 2010  

Suggested Citation

Pratt, David A. and Lensander, Theresa and Givon, Amiram, Recent Developments and Proposed Regulations Make 457 Plans More Attractive (June 8, 2010). American Society of Pension Actuaries Journal, Vol. 32, No. 5, 2002. Available at SSRN: http://ssrn.com/abstract=1622400

Contact Information

David A. Pratt (Contact Author)
Albany Law School ( email )
80 New Scotland Avenue
Albany, NY 12208
United States
518-472-5870 (Phone)

Theresa Lensander
affiliation not provided to SSRN
Amiram Givon
affiliation not provided to SSRN
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