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CHAPTER 16 OTHER EMPLOYER- SPONSORED DEFERRED COMPENSATION PLANS (Section 403(b) Plans; Section 457 Plans; and Nonqualified Deferred Compensation Plans)

Description

This chapter discusses in more detail several types of employer-sponsored deferred compensation plans: section 403(b) plans, section 457 plans, and nonqualified deferred compensation plans. Prior to the 2011 Edition of The ERISA Outline Book, these plans were addressed in Chapter 1B, as definitions. However, the information regarding these plans has become so detailed that it no longer seemed appropriate to include them as definitions. In other parts of this book, we make references to these programs, particularly to section 403(b) plans and governmental section 457(b)

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