Is an eligible 457 plan required to file a 5500 annual report? Is an ineligible 457 Plan required to file a 5500 nnual report? I ask because now that a 457 plan is required to have a trust fund it qualifies as funded deferred compensation under Code SEction 6058 and might have to file a 5500 annual report.

[This message has been edited by Dave Baker (edited 11-15-1999).]

Are we talking about a governmental 457 plan? Because no governmental retirement plan is required to file a Form 5500. Click here for the full text of the IRS announcement on the subject.
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