Recent changes in section 457(f) and the new IRC 409A regulations have made the design of deferred compensation plans more of a challenge than ever. To keep pace with these changes, we have developed a strategy that gives your employees the flexibility to diversify and make the most of their compensation deferral opportunities. We provide both a variety of proven pre-tax deferral plans — such as a 457(b) plan, as well as our new After-Tax Protocol program. Using the right combination of plans can help maximize employee opportunities while minimizing your time, effort and cost associated with administration and compliance issues.