457 Guidebook

← Back to document page

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.

457 matching contributions are made to a 401(a) defined contribution plan, they will not reduce the deferral limit and would not be subject to any FICA taxes. For these reasons, employers often make matching contributions and other employer contributions to a …

  Contributions