Ken Davis Posted May 24, 2012 Share Posted May 24, 2012 Want to check my interpretation of the regulations definition of "includible compensation." In 1.403(b)-2(b)(11), includible compensation means compensation received from the employer for the last year of service. Since income included under 457(f) has not been received at the end of the last year of service, it seems to me that 457(f) income is not within the definition of "includible compensation." Correct, or incorrect? Thanks, Ken Davis Link to comment Share on other sites More sharing options...
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