457 Guidebook
Although federal tax laws have made governmental 457(b) plans more like 401(k) and 403(b) plans, significant differences remain. In 2004, the Internal Revenue Service issued Revenue Procedure 2004-56 providing model plan amendments that governmental employers and sponsors could use to amend or draft plan documents to comply with
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457 Deferred Compensation Plan Unforeseeable Emergency ...
www.nrsforu.comAll information contained in this booklet was current as of the print date. The Plan reserves the right to amend any of the procedures or plan provisions outlined in this booklet or the Plan Document.
Fact Sheet – 457 Rollovers and Transfers
www.nrsforu.com9 Plan-to-plan transfers for permissive service credit purchases from an eligible 457 plan can only be made to a governmental defined benefit plan. The transfer can be made at anytime and the participant does not need to be eligible for a distribution. 9 Exchanges between 457 plan providers of the same employer can occur at anytime and the
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