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Recent Developments and Proposed Regulations Make 457 Plans More Attractive

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

5 Pages Posted: 9 Jun 2010  

David A. Pratt

Albany Law School

Theresa Lensander

affiliation not provided to SSRN

Amiram Givon

affiliation not provided to SSRN

Date Written: June 8, 2010

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.

Keywords: 457 plans, Internal Revenue Code

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: https://ssrn.com/abstract=1622400

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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