Treasury Regulations · 26 CFR
§ 1.457-1. General overviews of section 457.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 457
Cite as 26 CFR § 1.457-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- July 11, 2003 by T.D. 9075
- Issued under
- 26 U.S.C. § 457
- Length
- 94 words · about 1 min to read
- Cross-references
- cites 1 Code section and 3 regulations; cited by 4
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]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Regulations it cites
- § 1.457-2 Definitions.
- § 1.457-3 General introduction to eligible plans.
- § 1.457-11 Tax treatment of participants if plan is not an eligible plan.
Cited by 4 other regulations
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 9075 (68 FR 41234)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Taxable year for which items of gross income included
Nearby sections
- § 1.456-4 Cessation of liability or existence.
- § 1.456-5 Definitions and other rules.
- § 1.456-6 Time and manner of making election.
- § 1.456-7 Transitional rule.
- § 1.457-1 General overviews of section 457.
- § 1.457-2 Definitions.
- § 1.457-3 General introduction to eligible plans.
- § 1.457-4 Annual deferrals, deferral limitations, and deferral agreements under eligible plans.
- § 1.457-5 Individual limitation for combined annual deferrals under multiple eligible plans