Introduction›Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
Section 457.—Deferred Compensation Plans of State and Local Governments and Tax-Exempt…
Internal Revenue Bulletin 2005-27 · 2026-10-03 edition · updated 2026-10-04 · United States
26 CFR 1.457–4: Annual deferrals, deferral limita- tions, and deferral agreements under eligible plans.
To conform to the proposed amendments to the section 415 Income Tax Regulations, section 1.457–4 is proposed to be amended by revising paragraph (d). Also, proposed minor corrective changes are made to section 1.457–5(d). Example 2, section 1.457–6(a) and (c) and section 1.457–10(b)(8). See REG-130241-04, page 18.
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