# Prop. Treas. Reg. § 1.457-6: Timing of distributions under eligible plans.

Proposed regulation, not in force. REG-147196-07, 81 FR 40548, published 2016-06-22 <https://www.federalregister.gov/documents/2016/06/22/2016-14329/deferred-compensation-plans-of-state-and-local-governments-and-tax-exempt-entities>. Interprets 26 U.S.C. § 457.

Par. 5. Section 1.457-6 is amended by revising the first sentence of paragraph (b)(1) to read as follows:

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(b) * * *

(1) * * * An employee has a severance from employment with the eligible employer if the employee dies, retires, or otherwise has a severance from employment (including as described in section 414(u)(12)(B)) with the eligible employer.* * *

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