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457 plans


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Tax Reform Legislation's Potential Impact on Public Sector Retirement Plans
Senate Finance Committee Speaks: Proposed Executive Compensation Changes
Tax Reform and Accumulated Leave ('Special Pay') Plans
401(k) and 403(b) Contributions Still on the Chopping Block
[Official Guidance] Text of IRS PLR 201743002: Section 457 Plan May Include Auto-Enrollment (PDF)
[Official Guidance] Text of IRS Announcement 2017-15: Relief for Victims of Hurricane Maria and the California Wildfires (PDF)
Are 457(b) Plan Assets at Risk During an Acquisition?
[Guidance Overview] Comparison of Retirement Programs Available to Church and Church-Related Employers (PDF)
[Discussion] Different Distribution Options for Differently Invested Money?
[Discussion] How to Move Money from Employer's Old 457(b) Plan to Employer's New 457(b) Plan?
Is a 457 Plan Right For You?
Beyond the 403(b): Things to Know About Deferred Comp for Executives of Non-Profit Organizations
Differences of Opinion Between Section 457 Plan Sponsors and Section 401(k)/403(b) Plan Sponsors
[Guidance Overview] Proposed 457(f) Regs: Opportunities and Challenges (PDF)
Why Hire a '3(38)' Adviser for a Public Agency 457(b) or 401(a) Plan?
An Overview of Section 457 plans
A Primer for Plan Sponsors: 457(b) and 457(f) Plans
[Guidance Overview] 2017 Compliance Checklist for Qualified Plans Not Subject to ERISA (PDF)
GASB Statement 84 Provides 'Fiduciary Activity' Guidance for Governmental Entities
[Guidance Overview] Attention, California School Districts: You Are Fiduciaries for Your 457(b) Plans
[Guidance Overview] SEC Extends Rule 482 Relief to Non-ERISA Retirement Plans
What Employees Need to Know About Section 457 Plans
[Guidance Overview] Pension Plan Limitations and Other Applicable Limitations for 2017
Proposed Deferred Compensation Plan Rules May Aid Tax-Exempt Hospitals
[Official Guidance] Text of IRS Announcement 2016-39: Retirement Plan Distribution Relief for Victims of Hurricane Matthew (PDF)
[Guidance Overview] IRS Information Release 2016-138: Retirement Plans Can Make Loans, Hardship Distributions to Victims of Hurricane Matthew (PDF)
[Guidance Overview] The Proposed 457(f) and 409A Regulations: A Closer Look
How to Prepare for an IRS Audit of Your 403(b) or 457(b) Plan (PDF)
[Guidance Overview] IRS Issues Proposed Regs for Executive Deferred Comp Plans of Tax-Exempt Organizations
[Guidance Overview] IRS Says Employees of Disregarded Single-Member LLC May Participate in Parent's 403(b) and 457(b) Plans
[Official Guidance] Text of IRS Ann. 2016-30: Relief for Victims of Louisiana Storms (PDF)
[Guidance Overview] Text of IRS IR-2016-115: Retirement Plans Can Make Loans, Hardship Distributions to Louisiana Flood Victims (PDF)
[Guidance Overview] IRS Clarifies Treatment of Disregarded Single Member LLC Employees in 403(b) and 457(b) Plans of the Tax-Exempt Member of the LLC
[Guidance Overview] Proposed Regs on Deferred Compensation Plans Under Section 457
[Guidance Overview] Disregarded Entity Employees May Participate in Exempt Entity's Plans
[Guidance Overview] Section 457(f) Gets Its Groove Back
[Guidance Overview] Section 457(f) Carve-Outs Under New Proposed Regs
[Guidance Overview] IRS Guidance on Section 457: What Non-Profit and Governmental Employers Need to Know, Part 1
[Guidance Overview] Action Steps for Eligible Tax-Exempt and Governmental Employers Under the New Proposed Deferred Comp Requirements
[Guidance Overview] The Proposed 457(f) and 409A Regs: A Closer Look
[Guidance Overview] Proposed Regs Affect Tax-Exempt Employers' Deferred Comp Plans
[Guidance Overview] Newly Proposed Regs Under Section 457(f) Impact Deferred Compensation Arrangements of Tax-Exempt and Governmental Entities
[Guidance Overview] Newly Issued 457(f) Proposed Regs Clarify Rules for Nonqualified Deferred Comp Provided by Non-Profit and Governmental Entities (PDF)
[Guidance Overview] Cautionary Observations on the Proposed 457 Regulations
[Guidance Overview] Proposed Regs Create (Some) Executive Comp Design Opportunities for Tax-Exempt Employers
[Guidance Overview] Highlights of the Proposed Regs Under Section 457(f)
[Guidance Overview] Long-Awaited 457 Plan Regs Provide Planning Opportunities for Tax-Exempt and Governmental Employers
[Guidance Overview] Proposed 457 Regs: Bona Fide Severance Pay Plan and Substantial Risk of Forfeiture
[Guidance Overview] IRS Proposes Regs for Deferred Compensation Plans of Tax-Exempt and Governmental Employers
[Guidance Overview] Section 457 Proposed Regs: Bona Fide Severance Pay, Death Benefit, Disability, and Paid Time Off Plans
[Guidance Overview] IRS Proposes Regulations on 457(f) Plans for Tax-Exempt Employers
[Guidance Overview] Long-Awaited Proposed Rules Provide Greater Clarity for Executive Compensation Plans of Exempt Organizations (PDF)
[Guidance Overview] IRS Issues Proposed Regs Under Code Sec. 457
[Guidance Overview] IRS Proposes New 457 Regs for Nonqualified Deferred Compensation Plans of Tax-Exempt and Governmental Employers
[Guidance Overview] IRS Issues Proposed Regs for Deferred Compensation Arrangements Sponsored by Tax-Exempt Organizations
[Guidance Overview] Worth the Wait: 457(f) Proposed Regs for Deferred Compensation of Tax-Exempt Organizations
[Guidance Overview] Proposed IRS Regs Under Sec. 457(f) Impact Compensation Arrangements of Governmental and Tax-Exempt Entities
[Guidance Overview] Proposed IRS Regs Address Deferred Compensation and Severance Arrangements of Tax Exempt Organizations
[Guidance Overview] Proposed Regs on Deferred Compensation Released

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