Example: tourism industry

Eligible Deferred Compensation Plans under Section 457

payments. For guidance on the use of the flat rate withholding method as a supplement to regular wage withholding in cases where the payor is paying wages to the participant in addition to the distribution from the ' 457(b) plan, see § 31.3402(g)-1(a) of the Employment Tax Regulations and Rev. Rul. 82-46, 1982-1 CB 158. If an eligible payor

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