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Status of Proposed Regs under 457(f)

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Have there been further developments on the interaction of Sec. 83 and Sec. 457(f), now that the public hearing on the new regs has taken place (was scheduled for Aug. 28, 2002)?

My understanding was that the 457(f) reg, if finalized, would prevent nonprofit employers from using options on mutual funds and other property to compensate executives.

Any comments appreciated.

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