You can click here to see a copy of the outline for the presentation, given at the Eighteenth Annual Advanced ALI-ABA Course of Study: Retirement, Deferred Compensation, and Welfare Plans of Tax-Exempt and Governmental Employers, on September 10, 2004.
- American Jobs Creation Act of 2004 (H.R.4520);
- Rev. Rul. 2004-12 (dealing with restrictions on distributions of amounts rolled from a 401(a) or 403(b) plan to a 457(b) plan);
- Deemed IRAs in 457(b) plans; and
- IRS model amendments for governmental 457 plans.