The resource guide looks to be a very useful tool. It not only links to the statute and each of the regs, it also links to the IRS Manual sections on 457(b) plans. It does have its limitations (such as providing no guidance on how one corrects failures in tax-exempt’s 457(b)plan), but it should be a permanent part of the practitioner’s research tool list.
Continue Reading The IRS’s New 457(b) Resource Guides on Non-Compliance