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IRS Updates Guidance on Withholding and Reporting Rules for Section 457 Plans
Deloitte & Touche Human Capital Advisory Services 
May 14, 2003
Excerpt: The updated rules generally apply to deferrals and distributions from eligible section 457 plans made after December 31, 2001-- the effective date of several relevant statutory changes made by the Economic Growth and Tax Relief Reconciliation Act ('EGTRRA'). But section 457 plan sponsors can continue relying on existing reporting and withholding requirements through the end of this year.
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