26 C.F.R. § 1.457-1
Current through March 31, 2024
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