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	457 plan - Encyclopedia.WorldSearch (Site not responding. Last check: 2007-10-22)
		The 457 plan is a type of tax advantaged defined contribution retirement plan that is available for governmental and certain non governmental employers in the United States.
		The second (only available to governmental 457 plans?) is much more complicated and can be elected instead by an employee that is within 3 years of normal retirement age (and perhaps eligible retirement at any age).
		The IRS code requires that money in a non governmental 457 plan remains the property of the employer and is thus available to general creditors of the employer in legal or bankruptcy proceedings.
	encyclopedia.worldsearch.com /457_plan.htm (982 words)

	FROF Articles - Section 457 Plans: Expanded Opportunities (Site not responding. Last check: 2007-10-22)
		Section 457 of the Internal Revenue Code was enacted in 1978 to restrict the ability of employees of state and local governments to defer portions of their compensation.
		Section 457 was enacted in response to the fear that deferred-compensation arrangements involving tax-exempt employers could be abusive in the absence of the usual tension between an employee's desire to defer tax on compensation and the employer's desire to obtain a current tax deduction.
		Section 457 plans sponsored by non-governmental tax-exempt organizations must be unfunded and the assets of such plans must remain the property of the employer and therefore subject to the claims of the tax-exempt organization's general creditors.
	www.frof.com /articles/artDetail.asp?id=425 (1508 words)

	403(b)wise : Features : 457 FAQs and News
		The 457 is a tax deferred retirement plan available to employees of certain governmental employers and employees of certain tax exempt employers.
		A big advantage to the 457 plan is that it is not subject to the age 59 1/2 withdrawal rule.
		A 457 plan must be held in a trust for the exclusive benefit of the plan's participants and beneficiaries.
	www.403bwise.com /features/457.html (1221 words)

	CCH Financial Planning Toolkit \| 457 Plan Rollovers
		457 plans (457 plans) have historically been, at best, a questionable means of allowing employees to help save for their retirement.
		Another major disadvantage of 457 plans is that they generally have not allowed tax-free rollovers of distributions between a 457 plan and any other plan (including another 457 plan, a qualified plan, an IRA, or a 403(b) tax-sheltered annuity).
		A 457 plan administrator is required to provide a written explanation of the rollover rules to plan participants who receive a distribution eligible for rollover.
	www.finance.cch.com /text/c40s10d170.asp (647 words)

	Know the pros and cons of your 457 - Mar. 23, 2000
		Contributions to a 457 are taken from your gross income, reducing your taxable wages.
		A participant in a 457 plan is allowed to contribute up to 25 percent of annual gross income but not more than $8,000 per year, said Marty Walton, manager of the 457 plan for California Public Employees' Retirement System (CalPERS).
		But there may be times when it makes sense for a 457 participant to use the money before their later years, said certified financial planner Marysue Wechsler.
	money.cnn.com /2000/03/23/pensions/q_retire_457 (1113 words)

	Converting 457 to IRA is not allowed - 7/14/00
		In fact, money in a 457 plan is not even eligible to be rolled over into an IRA, so you are forced to leave it within the 457 plan.
		Since this is a 457 plan, more likely than not you worked for a municipality and they should have someone who could act as your liaison for ICMA.
		The reason is when someone retires and has a 457 plan, he or she has to provide a plan of distribution and is not eligible to transfer this money into an IRA.
	www.detnews.com /2000/business/0007/14/b05-90457.htm (463 words)

	Symetra Financial - Retirement Education - FAQs on Section 457 Retirement Plans
		A 457 plan is a retirement plan offered by certain employer groups which allows employees to make contributions on a pretax basis through salary reductions.
		Nonprofit organization 457 plans must be designed to be exempt from ERISA if they are to qualify as 457 plans.
		The assets in a section 457 plan are owned and controlled by your employer; however, employers that are part of state and local governments are required to establish a trust or hold the plan assets in an annuity contract or custodial arrangement for the exclusive benefit of the employees.
	symetra.com /client/individualsandfamilies/planning/retirement/faqSection457.asp (1945 words)

	457 (Site not responding. Last check: 2007-10-22)
		457 plans are unaware that ownership of their...
		457 plans are subject to the employer's general...
		PA- 457 is the first in a new class of antiretrovirals...
	ensiklopedie.com /457 (287 words)

	SunGard Corbel : News : Pension Technical Updates
		A 457 plan that accepts a rollover from a non-457 plan must account separately for the rollover for purposes of applying the 10% premature distribution penalty on a subsequent distribution.
		The regulations specify permissible separate accounting and provide for the ability of the 457 plan to "order" the subsequent distributions as being from 457 or non-457 rollover accounts, affecting application of the penalty.
		In addition, we are now revising the Sungard Corbel 457 prototype plan to comply with the final regulations and will have the document available for subscriber use well in advance of any IRS imposed deadline to update 457 plans.
	www.sungardcorbel.com /news/technicalupdates.asp?ID=216&T=P (392 words)

	CCH Financial Planning Toolkit \| 457 Plan Distributions
		A deferred compensation plan known as a government or 457 plan must meet certain minimum distribution requirements.
		An emergency distribution from a 457 plan is not like a hardship distribution from a 401(k) plan.
		Starting in 2002, amounts deferred under a 457 plan sponsored by a state or local government are includible only when the amounts are actually paid.
	www.finance.cch.com /text/c40s10d180.asp (663 words)

	New Treatment for IRC Section 457 Plan Distributions
		Recent amendments to IRC sections 457 and 3401 changed the characteristic of distributions from a government section 457 deferred compensation plan, from payment as wages to payment as a pension or annuity.
		Nevertheless, section 457 plan income is included in the denominator of the income percentage, so the $20,000 exclusion may be utilized against that income, as if a resident.
		Because distributions from section 457 plans are now characterized as pension and annuity income, they are not considered self-employment income and thus are not subject to the Yonkers nonresident earnings tax.
	www.nysscpa.org /cpajournal/2003/1203/dept/d126003.htm (821 words)

	SaveMillions - Retirement - 457(b) Plans
		Tax code section 457 provides rules to govern all nonqualified deferred compensation plans of governmental employees and non-church controlled tax-exempt organizations.
		Eligible Section 457 plans include limits on the amounts deferred and are subject to favorable tax treatment.
		Participants in a 457 plan may also rollover a Section 457 plan to another Section 457 plan without incurring income tax on the amount rolled over.
	www.savemillions.com /retire/457b.htm (494 words)

	Plan Information: CCOERA 457 Deferred Comp
		The 457 Deferred Compensation Plan is an employer-sponsored retirement plan that allows public employees to defer (postpone) receiving a portion of their current compensation until retirement or separation from service.
		The concept behind deferring some of your current compensation until the future is — during your peak earning years you’ll most likely be in the highest income tax bracket of your lifetime.
		As a public employee you are eligible to participate in CCOERA’s 457 Deferred Compensation Plan.
	www.ccoera.org /plans/457_deferred.html (307 words)

	Revenue Procedure 98-40
		Under section 457(a), compensation deferred pursuant to eligible plans that meet the requirements of section 457(b) and the income attributable to such deferred compensation are not includible in gross income until the taxable year in which the deferred amounts are actually paid or made available to the plan participant or beneficiary.
		.02 Significant revisions were made to section 457 by the SBJPA and by TRA '97, including a new trust requirement for compensation deferred under governmental section 457(b) plans and provision for limited in-service distribution of certain small section 457(b) plan amounts.
		The tax treatment of any section 457 plan that provides that a loan may be made from assets held by such plan to any participants or beneficiaries under the plan.
	www.benefitslink.com /IRS/revproc98-40.html (944 words)

	SunGard Corbel : Products : 457 Plan Service
		Section 457 Deferred Compensation plans are nonqualified plans that permit salary-reduction contributions.
		An important and flexible plan design tool for practitioners, 457 plans provide practitioners with a valuable alternative for certain clients who are looking to provide employees with a flexible method of saving for retirement on a pre-tax basis.
		However, as always, the statutory rules and 457 regulations should be reviewed to make certain plan documents and administrative implementation of these plans adhere to the announced positions of the IRS and DOL.
	www.corbel.com /products/457_orderform.asp (449 words)

	Learn the differences between a 401(k) and a 457 plan - Mar. 20, 2000
		A Section 457 plan is a nonqualified deferred compensation plan of a governmental agency or tax-exempt organization. Contributions are not taxable in the year the compensation is earned. The taxes on contributions and earnings are deferred until cash is withdrawn, just as with a qualified profit sharing plan such as a 401(k) or deductible IRA.
		Withdrawals from 457 plans are limited to a few specific circumstances fairly similar to other retirement plans. As a nonqualified plan, however, there are a few differences between 457 plans and 401(k)s.
		You are also limited to a maximum contribution of $2,000 per year. The tax-free earnings and distributions of a Roth along with the fact that Roths are not subject to RMDs at age 70-1/2 provide a lot of estate planning benefits if the primary goal of the investment is to maximize wealth for the beneficiaries.
	money.cnn.com /2000/03/20/pensions/q_retire_askexperts (467 words)

	[CIS] Qmail Manual: INTERNALS (Site not responding. Last check: 2007-10-22)
		Queue structure Each message in the queue is identified by a unique number, let's say 457.
		How queued messages are preprocessed Once a message has been queued, qmail-send must decide which recipients are local and which recipients are remote.
		When qmail-send notices todo/457, it knows that message 457 is in S4.
	www.cyberis.net /support/qmail/misc/INTERNALS.phtml (891 words)

	Office of Benefits and Retirement Services Tax Deferred Income Program 457 Plan (Site not responding. Last check: 2007-10-22)
		The 457 is a state plan and is very similar to the 401(k) with one exception.
		The 457 is a state contract administered by Great West Life.
		For the 457 plan, the limits are the same as mentioned above.
	www.utk.edu /retirement/tdi_457.shtml (178 words)

	American Century \| More Info About the 457 Plan (Site not responding. Last check: 2007-10-22)
		The 457 information provided below applies to retirement plans that qualify under Section 457(b) of the IRS Code, which is the standard 457 plan.
		A 457 plan is non-qualified, deferred compensation retirement plan for employees of state and local governments and tax-exempt organizations.
		In many cases, employers who offer a 403(b) plan also can offer 457 plans to their employees.
	www.americancentury.com /services/types/457_info.jsp (267 words)

	403(b)wise : Wise Moves : Contribute to both a 403(b) and a 457(b)
		See "Contributing to both a 403(b) and 457 plan" from Publication 571, the IRS document which covers the 403(b) plan.
		School Districts Should Consider Adding an IRC 457 Plan, by Barbara Healy for 403(b)wise
		Post 457 plan questions on the 403(b) message board.
	www.403bwise.com /wisemoves/403band457.html (906 words)

	North Shore Bank: Personal Services: Financial Tools/Resources: FAQ: Section 457 Plans (Site not responding. Last check: 2007-10-22)
		Even though all section 457 plans include fees in some form or another, we are very pleased to provide you with a description of fees for participating in our section 457 plan, as they are among the lowest in the industry.
		For over 20 years, our section 457 plan specialists have been available to meet with our participants and their spouses in a location and at a time most convenient and comfortable for them, which often is the customer's home.
		Your North Shore Bank section 457 plan administrator will gladly schedule a personal counseling session at a time and location convenient for you.
	www.northshorebank.com /Tools/FAQ/DefComp.asp (1123 words)

	457(b)wise : Features : 457(b) Must Reads
		Thanks to the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) there is a new school of thought toward the 457(b) retirement plan.
		New rules and regulations for the 457 on July 1O, 2003.
		There are three types of 457 plans, and all have different rules.
	www.457bwise.com /features/457breads.html (227 words)

	Annuities and 457 Deferred Compensation Plans
		Recent laws enacted by the Tax Relief Reconciliation Act give employees with 457 Deferred Compensation Plans more control over their retirement planning and the potential to build even more money for retirement.
		For more details on 2002 changes to 457 deferred compensation plans, and whether you may benefit from rolling your 457 plan into a qualified retirement plan, contact an Annuity FYI Expert at 1-877-520-2800.
		Variable annuities, and some fixed annuities, are generally considered long term investments, sold by prospectus only, and available from your financial professional.
	www.annuityfyi.com /nf_457_deferred_comp_page.html (177 words)

	Benefitsblog: 457 plans Archives (Site not responding. Last check: 2007-10-22)
		The IRS has issued corrections to the final section 457 regulations governing deferred compensation plans of state and local governments and tax-exempt entities.
		ICMA Retirement Corporation provides an analysis of the new section 457 regulations which you can access here.
		The article states that the IRS has not provided any guidance regarding deadlines for amending 457 plan documents to comply with the final regulations.
	www.benefitscounsel.com /archives/cat_457_plans.html (203 words)

	Investing Right by Al Thomas - Make sure you know what your 457 plan offers
		If you work for a state or local government you may be able to contribute to a retirement account known as a 457(b) plan.
		However, if you work for a tax-exempt group, rather than the government, your 457(b) plan does not offer the "catch-up" provision, or the rollover provision.
		If you have questions about your 457 plan, contact your plan administrator or your tax adviser.
	www.winonapost.com /archive/www/082403/invest.html (627 words)

	Deferred Compensation Program
		Lump Sum Distribution Request for 457 Plan - for total or partial lump sum withdrawals or rollovers out of the plan
		Automated Minimum Distribution Request for 457 Plan - for retirees over age 70 1/2 who want to set up future withdrawals at the minimum level IRS permits
		Withholding Certificate - to change the amount withheld for taxes after distributions have begun.
	www.treasury.state.tn.us /dc/forms.htm (347 words)

	TSP and 457 Information - Investsafe.com
		You can rollover all or part of a single payment or, in some cases, a series of monthly payments of your TSP to a Rollover IRA.
		As long a you have a balance in your 457 plan you may be able to roll it over into your new employer’s plan or into an IRA.
		A ROTH IRA is an individual retirement account established by individuals that provides tax-free income after 5 years and age 59-1/2.
	www.investsafe.com /development/faq_p4.html (1253 words)

	MSN Money - Other Retirement Plans: 457 Plan: Q & A (Site not responding. Last check: 2007-10-22)
		Who can participate in a Section 457 deferred compensation plan?
		When must I start taking distributions from a Section 457 plan?
		What is the catch-up provision in a Section 457 plan?
	moneycentral.msn.com /quickref/quickref.asp?Cat=6&SelCat=6&RefType=0&Topic=5&Sub=2 (92 words)

	NBC2 Online - Financial Guide - Understanding your 457 Retirement Plan (Site not responding. Last check: 2007-10-22)
		Code Section 457 applies to an employer sponsored retirement plan maintained by a state, local government or tax-exempt organization (other than a governmental unit) so anyone working for an organization of this type is eligible to participate in this type of retirement plan.
		Government 457(b) lump sum distributions are eligible for rollover into IRAs and other qualified plans, such as a 401(k).
		In addition, 457 plans assets may be transferred to other 457 plans.
	www.nbc-2.com /Features/FinancialGuide/050112.shtml (682 words)

	FindLaw for Legal Professionals - Case Law, Federal and State Resources, Forms, and Code
		MARICOPA COUNTY MEDICAL SOCIETY [457 U.S. UNITED STATES v.
		TEAL [457 U.S. BLUE SHIELD OF VIRGINIA v.
		451 452 453 454 455 456 457 458 459 460 461 462 463 464 465 466 467 468 469
	caselaw.lp.findlaw.com /scripts/getcase.pl?court=us&navby=vol&vol=457 (614 words)

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