457(f) plans and FICA withholding

[Guest phyphy]

Are employee deferrals and/or vested employer contributions made to a 457(f) plan subject to FICA withholding at the time made (prior to a non-forfeitable right)? I thought not, since the money does not belong to the employee. However, my boss said that the money is subject to FICA as made and as it vests (for employer contributions).

Also, where can I get some basic information for 457(f) plans? I seem to be able to get all the information I ever wanted on eligible 457(b) plans, but I can't seem to find guidance on non-qualified arrangements.

Thanks!

[QDROphile]

See Treas. Reg. section 31.3121(v)(2)-1(e). You are on the right track.