Proposed 457(f) Regulations: Opportunities and Challenges

Hosted by McDermott Will & Emery

Location, or Event type: Online

Proposed 457(f) Regulations: Opportunities and Challenges

Webinar, Hosted By McDermott Will & Emery


Wednesday, May 3, 2017 - 8:00 AM


Since 2007, when the IRS issued proposed guidance in the form of Notice 2007-62, not-for-profit organizations have been anxiously anticipating the scope of changes that may come with the issuance of new Code Section 457(f) regulations. Because some large not-for-profit organizations have significant value in these nonqualified deferred compensation and severance plans, impact of the regulations on these arrangements needs to be understood to appropriately determine next steps. With the new Code Section 457(f) regulations, it has become increasingly important for professionals in this area to understand options and opportunities available to them as well as the taxation and reporting impact on executives. These key areas will be addressed:

  • Short-Term Deferral Exceptions

  • Elective Deferral Features

  • Rolling Risks of Forfeiture

  • Noncompetes as a Substantial Risk of Forfeiture

  • Interplay Between 409A and 457(f)

  • Arrangements to Monitor

  • Next Steps

 

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