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Overview of Final Section 457 Regulations
Deloitte & Touche Human Capital Advisory Services Link to more items from this source
July 22, 2003
Excerpt: One of the more controversial aspects of the proposed regulations was its rule for coordinating IRC section 457(f) and section 83.... The final regulations retain the coordination rule, which provides that section 457(f) applies if the date on which there is no substantial risk of forfeiture with respect to the compensation deferred precedes the date on which there is a transfer of property to which section 83 applies. But the final regulations do [include a clarification:] ...

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