457 Answer Book Book

Ch. 1	The history of 457 plans
Ch. 2	Eligible 457 plans
Ch. 3	Distribution rules
Ch. 4	Investments
Ch. 5	Beneficiary designations and estate planning
Ch. 6	ERISA, its exemptions, and other non-tax considerations for 457 plans
Ch. 7	Mergers and acquisitions
Ch. 8	Defining a top-hat plan in connection with 457 plans
Ch. 9	Creditors' rights
Ch. 10	Application of federal securities law to 457 plans
Ch. 11	Ineligible plans under 457 (f)
Ch. 12	IRS form reporting and related issues
Ch. 13	Plan-approved domestic relations orders
Ch. 14	Miscellaneous issues
App. A	Extracts from relevant code sections
App. B	Income tax regulations
App. C	SEC no-action letters
App. D	Model rabbi trust provisions (Rev. Proc. 92-64)
App. E	Private letter rulings
App. F	Tax court decisions
App. G	Ineligible church hospital plan
App. H	Model state statute
App. I	Specimen top-hat statement
App. J	Indexing of employee benefit limits