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EMPLOYMENT TAX

Internal Revenue Bulletin 2000-33 · 2026-10-03 edition · updated 2026-10-04 · United States

Notice 2000–38, page 174. Cash or deferred arrangements; nonqualified de- ferred compensation. This notice describes the withholding and reporting requirements applicable to eligible deferred compensation plans described under section 457(b) of the Code.

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▸Contents — Internal Revenue Bulletin 2000-33

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