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IRS May Resolve 457 Plan Questions
Credit Union Times Dec. 12, 2011 On Nov. 8, the IRS released an Advance Notice of Proposed Rulemaking announcing that it would be issuing proposed regulations which would define the term 'governmental plan' under Section 414(d) of the code. The IRS pointed out that the principles set out in the 414(d) regulations would generally also apply for purposes of section 457. |
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