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257 Deferred Comp Plan


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Posted

One of our brokers is dealing with a municipality and they asked if 257 deferred comp plans could be attached by creditors.

Is there even such a thing as a 257 plan? I am just the messenger.

Posted

Perhaps we are dealing with a typo? 457 Plans?

I'm a retirement actuary. Nothing about my comments is intended or should be construed as investment, tax, legal or accounting advice. Occasionally, but not all the time, it might be reasonable to interpret my comments as actuarial or consulting advice.

Posted

Why not ask the broker to confirm that the govt maintains a 457 plan? 457 assets can be seized by creditors of the ee (but not creditors of the govt) if state law permits- need to retain counsel to review st. law.

mjb

  • 2 weeks later...
Guest EdShill
Posted

The just-enacted Bankruptcy Act changes the treatment of section 457 plan assets. The Act provides broad protection to employees and former employees for their interests in employee pension plans, expressly including in its protection "retirement funds to the extent that those funds are in a fund or account that is exempt from taxation under section 401, 403, 408, 408A, 414, 457, or 501(a) of the Internal Revenue Code of 1986" (11 USC § 522(b)(2)©). Section 457(b) plan funds of a municipality must be trusteed, and are tax-exempt while in the trust. IRC § 457(g).

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