Text: IRS Notice 2005-58 -- § 457(b) Plans and Federal Credit Unions (PDF)

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Text: IRS Notice 2005-58 -- § 457(b) Plans and Federal Credit Unions (PDF)
Internal Revenue Service [IRS]

[Official Guidance]
July 27, 2005

4 pages. Excerpt:This notice addresses certain income tax issues with respect to nonqualified deferred compensation plans maintained by federal credit unions, including whether a federal credit union can maintain an eligible nonqualified deferred compensation plan described in § 457(b) of the Internal Revenue Code (the 'Code').

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