SECTION 1. PURPOSE
Internal Revenue Bulletin 2004-35 · 2026-10-03 edition · updated 2026-10-04 · United States
This Revenue Procedure provides model amendments that may be used
by a State or local government eligible employer (as defined in § 457(e)(1)(A) of the Internal Revenue Code) to amend or draft its eligible § 457(b) plan to reflect the requirements of § 457 and the regulations thereunder.
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