26 C.F.R. § 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.
Notes of Decisions
Cited in 2
cases, 1983–1993 · leading case: Molter v. Dep't of Treasury, 505 N.W.2d 244 (Mich. 1993).
Molter v. Dep't of Treasury, 505 N.W.2d 244 (Mich. 1993). “[9] Plaintiff contends in his complaint that his contributions to the plan were exhausted by March 1, 1986, and that all distributions paid to him after that date reflect interest earned by the principal.”
Herrick v. State of California, 149 Cal. App. 3d 156 (Cal. Ct. App. 1983). “§ 457 , 26 C.F.R. § 1.457-1 et seq.) Under California’s plan a state employee can elect to defer a portion of his or her salary each month and to have the state place that deferred compensation in an account with one of several investment companies.”
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