The 457 Answer Book is an in-depth resource that provides answers to the questions that tax-exempt organizations, state and local governments, their accountants, tax and legal advisors, 457 administrators, product providers, and investment counselors need to know. Guiding readers through all aspects of 457 plan administration -- from installation through the audit process -- the 457 Answer Book describes: the duties and responsibilities of those performing the functions; the required legal, accounting, and administrative tasks; checklists that facilitate control of each administrative process; and suggested forms. The 457 Answer Book also provides: <ul>
<li>The history and legal origins of the plan</li> <li>Design and drafting standards</li> <li>Suggested administrative procedures</li> <li>Data processing and payroll considerations</li> <li>Operations and fund flow mechanics</li> <li>Marketing and sales suggestions</li> <li>And much more</li> </ul>
457 Answer Book, Seventh Edition has been updated to include: <ul>
<li>A completely revised and updated chapter on eligible 457 plans</li> <li>A discussion on the effect of the Supreme Court's June 26, 2013 decision in United States v. Windsor on 457 plans</li> <li>A completely revised and updated chapter on beneficiary designations</li> <li>How operational and document failures can be corrected in a governmental 457(b) plan on a provisional basis</li> <li>How would proposed regulations issues in 2012 revise the meaning of "substantial risk of forfeiture" for an ineligible 457(f) plan</li> <li>How a sponsor of a 457(b) plan can use the EBSA’s Delinquent Filer Voluntary</li> <li>Compliance Program (DFVCP) to avoid civil penalties under ERISA</li> <li>A completely revised and updated chapter on IRS form reporting</li> <li>Recent IRS guidance regarding the corrections of certain failures of a nonqualified deferred compensation plan to comply with Code Section 409A</li> <li>Detailed information regarding federal income tax withholding requirements for distributions from 457(b) plans</li> <li>How and when a DRO may provide for a spouse in a same-sex couple</li> <li>A Discussion of the provisions allowing for in-plan Roth conversions under the American Taxpayer Relief Act of 2012 (ATRA)</li> <li>How a technical correction allows distributions from governmental retirement plans to be excluded from gross income to pay certain health-care premiums</li> <li>Discussion of the status of exclusive benefit custodial accounts holding mutual fund shares in connection with 457 plans for eligible public employers</li> <li>The IRS's updates to the missing persons' letter forwarding program</li> <li>How Hurricane Sandy impacts the distribution rules from eligible 457(b) plans</li> <li>Why an Ohio court excluded from the debtor's estate assets associated with a non-governmental 457 plan</li> <li>The limited relief provided to eligible 457 plans sponsored by private tax-exempt organizations under the 2013 revision of the IRS's Employee Plans Compliance Resolution System (EPCRS)</li> <li>A discussion of how distributions to participants, former participants, and beneficiaries of a deceased participant are reported to the IRS</li> </ul>

457 Answer Book

Gary S. Lesser

David W Powell

Peter J. Gulia

Tax Law

Wolters Kluwer

David W. Powell enlisted for a tour of duty in April 1966 with the US Marines after receiving an imminent draft notice. Believing he would be able to leverage his existing skills as a computer programmer, he never thought all they would see on his resume was his Karate expertise. Even less that he would wind up serving as a Rocket man in the jungles of Da Nang and Chu Lai for a 13 month tour in hell. 
 David's journey from naive civilian to battle-hardened combat veteran shows us all how fragile our humanity really is. In addition to killing the enemy on the field of battle, he was witness to countless cruelties including murder both cold-blooded and casual, cowardice under fire, and a callous disregard for life beyond most people's imagination. With each new insult, he lost a little bit of his soul, clinging to his Bible as his only solace while equally certain of his own imminent demise. Upon returning to civilian life after a two year enlistment, he found himself with nightmares during sleep, intrusive thoughts while awake, a hypervigilant stance combined with an exaggerated startle reaction, and a seeming inability to control basic emotions like anger and sadness. 
 The price he paid for what would only be diagnosed decades later as Post-Traumatic Stress Disorder was broken marriages and relationships, inability to hold down jobs leading to bankruptcy, alcohol abuse, and having to hide the service he willingly gave to his own country. 
 In 1989, David eventually recovered through a simple but powerful technique known as Traumatic Incident Reduction (TIR) and is now symptom-free. Not just for veterans, TIR has since been successfully applied to crime and motor vehicle accident victims, domestic violence survivors, and even children. His story shows what is possible for anyone who has suffered traumatic stress and that hope, healing, and recovery can be theirs too. 
 ""His autobiographical work is a must read for veterans who remain stuck between two worlds. Healing is not forgetting; healing is making sense of the past in order to live life in the present with a restored hope for the future. Powell articulates this process very well and has given a tremendous gift to the combat veteran community of any generation." - Father Philip G. Salois, M.S., National Chaplain, Vietnam Veterans of America 
 "The connection of David's problems in his current life and his Viet Nam experiences is one of the clearest descriptions of how trauma affects our lives I have ever read. My Tour in Hell is a tribute to David's unwillingness to give up on himself in the face of great unhappiness." -Laura W. Groshong, LICSW (Seattle, WA) 
 "Years in combat zones, group psychotherapy with combat vets diagnosed with PTSD and TIR training qualifies me to recommend this book. My Tour in Hell attests to David's journey from the boundary of a Marine grunt's PTSD despair to the horizon of integration, risk, and new meaning. Those in the helping professions will learn how the negative emotional 'charge' of trauma can be partially or totally eliminated through the adept facilitation of Traumatic Incident Reduction." -Sister Kateri Koverman, LISW, ICDC 
 "Powell presents a brutally honest and riveting account of one man's descent into the dehumanizing realities of war. However, the journey is worth it to relive his dramatic ascension and redemption from the abyss through the life changing, powerful, and therapeutic techniques of Traumatic Incident Reduction." - Rev. James W. Clifton, LCSW, PhD

My Tour in Hell: A Marine's Battle with Combat Trauma (Reflections of History)

Biographies & Memoirs

Leaders & Notable People

Modern History Press

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Books by David W Powell