# Treas. Reg. § 1.457-1: General overviews of section 457.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.457-1>. Interprets 26 U.S.C. § 457.

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. 

[T.D. 9075, 68 FR 41234, July 11, 2003]