457 Guidebook

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457 Guidebook Answers to your questions about 457 plans Neither Nationwide nor any of its representatives give legal or tax advice. For such guidance, please contact your legal or tax advisor. 457 Guidebook Table of Contents 457 Guidebook 4-5. 457 Plan Basics Types of 457 6-7. Eligible 6. Eligible 6. Plan 6-7. Plan 7. Contributions Deferral 8. Automatic Enrollment ........................................ ........................................ ........................................ ......... 9. Maximum Deferral 9-10. Roth Elective 10. Contributions of Differential Pay for Employees in the 10. Make-up Deferrals for Employees Returning from Military 10. Coordination of 457 10-11. Special 457 Catch-up Contributions ........................................ ........................................ .................. 11-12. Age 50 Catch-up.

sponsors are not required to amend their plan documents to address the various changes under PPA 06 until 2011.1 While this guide may be used as a basic reference, employers and plan sponsors should always consult their own legal counsel and carefully review plan documents when designing, amending and administering their 457 plans.

  Named, Various, To amend