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Anchor 3(16) Fiduciary Solutions
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ESOP Administration Consultant Blue Ridge Associates
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Managing Director - Operations, Benefits Daybright Financial
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IRS Proposes New 457 Regs for Nonqualified Deferred Compensation Plans of Tax-Exempt and Governmental Employers
Faegre Baker Daniels LLP
[Guidance Overview] July 1, 2016 "IRS Notice 2007-62 had signaled the IRS's intent to impose restrictive rules for what constitutes a 'substantial risk of forfeiture' under section 457(f), consistent with the rules under Code section 409A. However, the proposed regulations defining a section 457(f) substantial risk of forfeiture are more flexible and accommodating for designing deferred compensation arrangements than had been described in the Notice." MORE >> |
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