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Eligible Deferred Compensation Plans under Section 457

Eligible Deferred Compensation Plans under Section 457

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Eligible Deferred Compensation Plans under Section 457 Notice 2000-38 I. PURPOSE AND SCOPE This notice describes the withholding and reporting requirements applicable to eligible deferred compensation plans described in ' 457(b) of the Internal Revenue ... plan participants who are or were employees of state and local governments or tax-

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