Transcription of 457 Guidebook - nrsforu.com
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457 Guidebook - nrsforu.com
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 .. 13. Deferring Sick, Vacation or Back 13-14.
Many public sector employers assign responsibility for the 457 plan to the same agency or individual responsible for the primary retirement plan (usually a defined benefit plan). Other employers may assign it to the human resource department, budget and accounting office, or other designated area within the entity.
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