Internal Revenue Bulletin:  2004-24 

June 14, 2004 

EMPLOYEE PLANS


Rev. Rul. 2004-57 Rev. Rul. 2004-57

Governmental plan; union; section 457(b). This ruling holds that a deferred compensation plan does not fail to be an eligible governmental plan under section 457(b) of the Code merely because the plan is created, offered, and administered by a union, provided adoption of the plan meets certain criteria set forth in the ruling.

Announcement 2004-52 Announcement 2004-52

Correction; section 457; Rev. Rul. 2004-57. A transition rule is set forth for a plan established before June 14, 2004, that does not satisfy the requirements of Rev. Rul. 2004-57 solely as a result of being established and maintained by a labor organization instead of being established and maintained by an eligible governmental employer.


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