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Text of IRS Notice 2000-38: Withholding, Reporting Requirements for 457(b) Plans
Internal Revenue Service [IRS]
[Official Guidance] Aug. 2, 2000
"[T]his notice addresses... income tax withholding and reporting with respect to annual deferrals... income tax withholding and reporting with respect to distributions... Federal Insurance Contributions Act (FICA) payment and reporting with respect to annual deferrals under a section 457(b) plan... employer identification numbers (EINs) used in connection with [457(g)] trusts; and the application of annual reporting requirements to section 457(b) plan administrators and trustees[.]"
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