Compensation Deferred Under Eligible Deferred Compensation Plans; Correction

This document contains final regulations that provide guidance on deferred compensation plans of state and local governments and tax- exempt entities. The regulations reflect the changes made to section 457 by the Tax Reform Act of 2986, the Small Business Job Protection Act of 1996, the Taxpayer Relief Act of 1997, the Economic Growth and Tax Relief Reconciliation Act of 2001, the Job Creation and Worker Assistant Act of 2002, and other legislation. This document was published in the Federal Register on July 11, 2003 (68 FR 41230).