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457(f) Plans Need Review, or Participants May Pay High Price
Faegre Drinker Link to more items from this source
Mar. 22, 2005

Excerpt: Future IRS guidance may address the interaction between Internal Revenue Code Sections 457(f) and 409A, but it is unclear when any guidance will be issued. Employers should immediately consider the implications of the new law on their 457(f) plans (and all other deferred compensation plans subject to the new law), watch for further guidance, and amend or terminate their plans by December 31, 2005 if necessary.  MORE >>

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