457 Answer Book

by Gary S. Lesser, Peter J. Gulia, David W. Powell

• The History of 457 Plans
• Eligible 457 Plans
• Distribution Rules
• Investments
• Beneficiary Designations and Estate Planning
• ERISA, Its Exemptions, and Other Nontax Considerations for 457 Plans
• Mergers and Acquisitions
• Defining a Top-Hat Plan in Connection with 457 Plans
• Creditors' Rights
• Application of Federal Securities Law to 457 Plans
• Ineligible Plans Under 457(f)
• IRS Form Reporting and Related Issues
• Domestic Relations Orders
• Miscellaneous Issues
• 457 EPCRS
• Administration of 457 Plans

816 pages, Hardcover

First published December 31, 1996