American Society of Pension Actuaries Journal, Vol. 32, No. 5, 2002
5 Pages Posted: 9 Jun 2010
Date Written: June 8, 2010
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: 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