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Electronic Code of Federal Regulations

e-CFR Data is current as of July 18, 2014

Title 26: Internal Revenue
PART 1—INCOME TAXES (CONTINUED)


§1.457-1   General overviews of section 457.

Section 457 provides rules for nonqualified deferred compensation plans established by eligible employers as defined under §1.457-2(d). Eligible employers can establish either deferred compensation plans that are eligible plans and that meet the requirements of section 457(b) and §§1.457-3 through 1.457-10, or deferred compensation plans or arrangements that do not meet the requirements of section 457(b) and §§1.457-3 through 1.457-10 and that are subject to tax treatment under section 457(f) and §1.457-11.

[T.D. 9075, 68 FR 41234, July 11, 2003]



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