nonqualified plans and community property laws

[Guest elmo27]

A few Private Letter Rulings seem to indirectly address the treatment of nonqualified plans in community property states (benefits are divided 50% between spouses and community property laws apply because ERISA does not govern nonqualified plans). But I have not found any ruling or case law that directly supports this. 1. Is my assumption correct, and 2. Has anyone come across on point case law/guidance on this?

[mbozek]

A few Private Letter Rulings seem to indirectly address the treatment of nonqualified plans in community property states (benefits are divided 50% between spouses and community property laws apply because ERISA does not govern nonqualified plans). But I have not found any ruling or case law that directly supports this. 1. Is my assumption correct, and 2. Has anyone come across on point case law/guidance on this?

Under IRC 457(e)(7) includible compensation in a 457 plan is determined without regard to any community property law.