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19Sep

A checklist for drafting Section 457(f) plans for tax-exempt employers

Section 457(f) of the Internal Revenue Code (“Code”) governs “ineligible” deferred compensation plans or arrangements maintained by tax-exempt employers. Section 457(f) does not apply to retirement plans that are qualified under Section 401(a),...
By: Thompson Coburn LLP
Source Url: https://www.jdsupra.com/legalnews/a-checklist-for-drafting-section-457-f-41647/

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