View From McDermott: Section 457(f) Proposed Regulations—Not What We Expected (In a Good Way)



Mary Samsa and Ruth Wimer wrote this bylined article on the new proposed regulations for Internal Revenue Code Section 457(f) retirement plans. The authors wrote that the proposal offers “welcome and surprising new opportunities” for deferred compensation arrangements, but cautioned that it will “require greater scrutiny with respect to drafting” such plans.