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IRS to Modify Key Rules for 457(f) Plans
FIS Relius 
Aug. 3, 2007 Excerpt: In Notice 2007-62, the IRS and the Treasury have announced plans to publish guidance which would apply the Code §409A definition of substantial risk of forfeiture (see Treas. Reg. §1.409A-1(d) to 457(f) plans. The 409A definition is much more narrow than the §83 definition. MORE >> |
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