State and Local Retirement Plans: Overview | Practical Law
https://content.next.westlaw.com/practical-law/document/Ib0894ab6c15011e598dc8b09b4f043e0/State-and-Local-Retirement-Plans-Overview?viewType=FullText&transitionType=Default&contextData=(sc.Default)
A Note addressing the general structure of state and local governmental retirement plans, as well as the most important tax-qualification rules relating to these plans. It also discusses nonqualified Code Section 457(b) plans.
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State and Local Retirement Plans: Overview
Practical Law Practice Note w-001-3719
(Approx. 15 pages)
State and Local Retirement Plans: Overview
by Practical Law Employee Benefits & Executive Compensation
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A Note addressing the general structure of state and local governmental retirement plans, as well as the most important tax-qualification rules relating to these plans. It also discusses nonqualified Code Section 457(b) plans.