Another question for the 457 experts... Compensation under 403(b) and 415

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Both Code sections 403(b)(3) and 415©(3)(D)(ii) add back section 125, 132(f), and 457 deferrals into compensation. The language contained in the statutes is pretty broad. Section 415 says "The term 'participant's compensation' shall include... any amount which is contributed or deferred by the employer at the election of the employee and which is not includible in the gross income of the employee by reason of section 125, 132(f)(4), or 457."

Neither the statutes, nor the Committee Reports to SBJPA and TRA 97, distinguish between deferrals under Code sections 457(b) and (f), and I haven't been able to find any official guidance from the Service.

Does anyone know of any informal guidance on this?

Thanks.

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