Table of Contents

• Notice 2007-62
  • I. PURPOSE
  • II. BACKGROUND
  • III. BONA FIDE SEVERANCE PAY PLANS UNDER § 457(e)(11)
  • IV. SUBSTANTIAL RISK OF FORFEITURE UNDER § 457(f)
  • V. INTERACTION OF §§ 409A AND 457(f) UNDER ANTICIPATED STANDARDS
  • VI. EFFECTIVE DATE AND RELIANCE
  • VII. REQUEST FOR COMMENTS
  • VIII. DRAFTING INFORMATION