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Internal Revenue Bulletin: 2007-32
August 6, 2007
Part III. Administrative, Procedural, and Miscellaneous
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
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