On November 9, 2017, the House Ways and Means Committee approved the House’s version of the tax reform bill (the “House Bill”) and voted to report it to the House floor for a full House vote. On the same day, the Senate...more
On June 22, 2016, the IRS finally issued the long-awaited proposed regulations under Internal Revenue Code (“Code”) Section 457. Code Section 457 applies to deferred compensation plans or arrangements of tax-exempt entities...more
7/25/2016
/ 457(b) Plans ,
Death Benefits ,
Deferred Compensation ,
Disability Benefits ,
Early Retirement ,
IRS ,
Retirement Incentives ,
Risk Forfeiture ,
Section 409A ,
Severance Pay ,
Sick Leave ,
State and Local Government ,
Tax Exempt Entities ,
Vacation Leave
On June 22, 2016, the Internal Revenue Service published proposed regulations under Internal Revenue Code Section 409A, which applies to non-qualified deferred compensation plans and arrangements. The proposed regulations are...more