Par. 6. Section 1.457-7 is amended by revising the section heading and paragraph (b)(1), redesignating paragraph (b)(4) as (b)(5), and adding a new paragraph (b)(4) to read as follows:
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(b) * * *
(1) Amounts included in gross income in year paid under an eligible governmental plan. Except as provided in paragraphs (b)(2), (3), and (4) of this section (or in § 1.457-10(c) relating to payments to a spouse or former spouse pursuant to a qualified domestic relations order), amounts deferred under an eligible governmental plan are includible in the gross income of a participant or beneficiary for the taxable year in which paid to the participant or beneficiary under the plan. Distributions from designated Roth accounts are excludable from gross income to the extent provided in section 402A and §§ 1.402A-1 and 1.402A-2.
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(4) Certain amounts from an eligible governmental plan not in excess of the amount paid for qualified health insurance premiums. Amounts paid to a participant who is an eligible retired public safety officer from an eligible governmental plan are excludible from gross income to the extent provided in section 402(l).
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