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Recent Developments and Proposed Regulations Make 457 Plans More AttractiveDavid A. PrattAlbany Law School Theresa Lensanderaffiliation not provided to SSRN Amiram Givonaffiliation 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 SeriesDate posted: June 9, 2010Suggested CitationContact Information
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