{"data":{"id":"us/26-cfr-1.457-1","jurisdiction":"us","citation":"26 CFR 1.457-1","heading":"-1 General overviews of section 457.","body":"Section 457 provides rules for nonqualified deferred compensation plans established by eligible employers as defined under § 1.457-2(d). Eligible employers can establish either deferred compensation plans that are eligible plans and that meet the requirements of section 457(b) and §§ 1.457-3 through 1.457-10, or deferred compensation plans or arrangements that do not meet the requirements of section 457(b) and §§ 1.457-3 through 1.457-10 and that are subject to tax treatment under section 457(f) and § 1.457-11.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—INCOME TAX","PART 1—INCOME TAXES"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"2e33090bce2d7c365be046328b64fade668b49b2f2f11c443484db1ec8663759","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.456-7","next":"us/26-cfr-1.457-2"},"notice":"GroundRules: Original legal text. Not legal advice."}