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457(b) and (f) Plans under the New Proposed Regulations

FIS Relius Education

Aug. 10, 2016
Recorded Online
The IRS has just released proposed regulations under Code 457. These regulations update the rules for 457(b) plans, discuss arrangements, such as severance plans, which are exempt from Code 457 altogether, and address the taxation of ineligible plans under Code 457(f).

This special web seminar will analyze the proposed regulations, on which taxpayers can immediately rely, and discuss what they mean for tax-exempt and governmental employers. Topics include:

** Roth 457
>> Deferrals
>> In-plan Roth rollovers
>> Elective deferrals
** Qualified accident and health insurance distributions
** Application of HEART to 457 plans
** Bona fide severance pay plans exempt from 457
>> Income limitation
>> Similarities and differences with 409A rules
>> Involuntary severance
* Good reason severance
>> Window programs
** Bona fide death and disability plans
** Bona fide sick and vacation plans
** Taxation of 457(f) amounts
** Key definitions
>> Deferral of compensation
>> Short-term deferrals
>> Recurring part-year compensation
>> Substantial risk of forfeiture
** Interaction with Code 409A
** Effective date

There are no prerequisites or other advanced preparation for this program. The instructor will assume attendees have a working knowledge of 457(b) and (f) arrangements, with a minimum of 2 years of experience in dealing with 457 plans.

Level: Intermediate
Instructional Delivery Method: Group Internet-Based
NASBA Field of Study: Taxes

Speaker: S. Derrin Watson, J.D.
Recipient of ASPPA's 2006 Educator of the Year Award

After attending the program you should be able to:
** List the key provisions of the proposed 457 regulations
** Determine whether a plan provides for a substantial risk of forfeiture
** Determine whether a severance plan is exempt from 457
** Advise an employer regarding the effective date options in the regulations
** Determine whether and when an arrangement results in a deferral of compensation
** Compute the tax consequences of a 457(f) account balance plan and determine when they apply

More Information, How to Register

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