Section 409A, which specifically included 457(f) ineligible plans under Section 409A coverage, requires such ineligible plans to comply with both the requirements under Section 457(f) and Section 409A ...

Section 457(f) of the U.S. Internal Revenue Code provides a framework for nonqualified deferred compensation arrangements commonly offered by tax-exempt and governmental employers. 457(f) plans ...

In the ED, titled Internal Revenue Code Section 457 Deferred Compensation Plans That Meet the Definition of a Pension Plan and Supersession of GASB Statement 32, GASB recommends that if a Sec. 457 ...

The IRS and the Treasury Department have released the long-awaited, proposed 457(f) regulations relating to deferred compensation plans of tax-exempt organizations and state or local governments.

The Qualified Domestic Relations Order (QDRO) rules applicable to qualified plans ( Q 3915) also apply to eligible Section 457 plans, so that the IRC Section 457(d) distribution rules are not violated ...

A 457 plan is a tax-advantaged retirement savings plan primarily used by employees of state and local governments, as well as certain non-profit organizations. Like 401(k) and 403(b) plans, it allows ...

Non-governmental employers that sponsor Section 457(b) deferred compensation plans should be mindful that December 31, 2025, is the deadline for plan amendments to reflect changes in law included in ...

State and local government employees can invest more in their 457 plans in 2026 than in 2025. Similar to the better-known 401(k) plan in the private sector, the 457 plan (sometimes called a "457(b) ...