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In New York State, New Treatment for IRC Section 457 Plan Distributions
The CPA Journal Link to more items from this source
Jan. 21, 2004
Excerpt: Recent amendments to IRC sections 457 and 3401 changed the characteristic of distributions from a government section 457 deferred compensation plan, from payment as wages to payment as a pension or annuity. This change affects only government section 457 plans ...

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