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Posted

Are there any investment restrictions regarding how a 457b for a tax exempt organization can be invested? This plan covers just the CEO. For example, can they invest in stocks, bonds, ETF's etc, or does it have to be exclusively mutual funds or insurance products, etc.

Any sites you can provide regarding restrictions would be very helpful.

Austin Powers, CPA, QPA, ERPA

Posted

In theory, a 457(b) for a nongovernmental tax-exempt is never "invested." That is because under ERISA, such a plan must be an unfunded plan. While in some instances, a trust is set up to measure the benefits, such a trust must be subject to the claims of the employer's creditors, and is therefore considered an employer investment, not a plan investment. As such, it can be invested in any investment which would be permissible for the employer.

Employee benefits legal resource site

The opinions of my postings are my own and do not necessarily represent my law firm's position, strategies, or opinions. The contents of my postings are offered for informational purposes only and should not be construed as legal advice. A visit to this board or an exchange of information through this board does not create an attorney-client relationship. You should consult directly with an attorney for individual advice regarding your particular situation. I am not your lawyer under any circumstances.

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