An Overview of the New Section 457(f) Regulations | McDermott Skip to main content

An Overview of the New Section 457(f) Regulations

An Overview of the New Section 457(f) Regulations

Overview


Ralph DeJong and Joseph Urwitz wrote this bylined article on the “long-awaited” proposed IRS regulations under Internal Revenue Code Section 457(f), which harmonize deferred compensation plans of tax-exempt organizations with similar arrangements under Section 409A By addressing severance pay, non-competes and vesting dates, the authors wrote, “After nine years, the proposed regulations [present] unexpected changes and opportunities.”