Summary – Section 457(b) of the Internal Revenue Code (the Code) permits governmental and tax-exempt employers to offer an additional tax-advantaged employee benefit plan to their employees. The Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) and recently proposed regulations under Code section 457 provide significant additional guidance for employers who maintain or are considering adopting 457(b) plans. This article highlights some key issues facing plan sponsors in light of this new guidance.


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