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457(e)(12) Plan for Independent Contractors


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Guest bswift

my understanding is that if the payment is made to a nonemployee there is no withholding obligation. Generally, however, distributions from a deferred compensation plan (even a 457 plan) are treated as wages for employees and withholding is required. Deferred compensation payments made to a nonemployee should not be subject to withholding.

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BSWIFT -

I don't have a lot of experience in this area - I'm a qualified plan kind of guy :) . But I did review regulations under IRC secs 3401 - 3405. I conclude the distribution is subject to withholding under 3405 and the actual amount of withholding depends on whether the distribution is periodic or nonperiodic.

Your thoughts on that?

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