IRC 457 (b) deferred compensation plans Plans of deferred compensation described in IRC section 457 are available for certain state and local governments and non-governmental …

457 (b) plans for state or local governments: Key characteristics 401 (k) plans are a popular way for employers to provide tax-favored retirement benefits for their employees. In a 401 (k) plan, …

Aug 26, 2025 · Retirement topics - 457 (b) contribution limits A 457 (b) plan’s annual contributions and other additions (excluding earnings) to a participant’s account cannot exceed the lesser …

Comparison of governmental 457 (b) plans and 401 (k) plans: Features and corrections

Generally, for years beginning after 12/31/2001, an eligible deferred compensation plan under IRC Section 457 (b) (or “section 457 plan”) must meet the written plan document …

Nov 13, 2025 · Highlights of changes for 2026 The annual contribution limit for employees who participate in 401 (k), 403 (b), governmental 457 plans, and the federal government’s Thrift …

Aug 26, 2025 · Generally, 457 (b) plans can allow for two types of catch-up provisions. The first is the age 50 catch-up contributions for governmental employers only. This is the same age 50 …

Aug 26, 2025 · 457 (b) Plan All employees or independent contractors as defined under the plan of an entity that is a:

The limitation on the aggregate amount of length of service awards accruing with respect to any year of service for any bona fide volunteer under section 457(e)(11)(B)(ii) concerning deferred …

Home Retirement Plans Comparison of tax-exempt 457 (b) plans and governmental 457 (b) plans