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Reference Materials for 457(b) Plans

Automatic Contribution Arrangements:

  • Rev. Rul. 2000-33 - This ruling specifies the criteria to be met in order to implement automatic enrollment provisions in 457(b) plans. July 31, 2000.

  • Notice 2000-38 - This notice describes the withholding and reporting requirements "applicable to eligible deferred compensation plans described in section 457(b) of the Internal Revenue Code of 1986 ("457(b) plans") for 457(b) plan distributions made on or before Dec. 31, 2001. Aug. 14, 2000.

 

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