Employers typically use 457 (f) plans to provide deferred compensation to executives above IRS limits that apply to tax-qualified plans and Section 457 (b) “eligible” deferred compensation plans.

A 457 (b) plan is a non-qualified deferred compensation plan or eligible deferred compensation plan that can be sponsored by governments—states and political subdivisions of states. Tax-exempts can ...

TSP plans and 457 (b) plans tend to have lower fees than 401 (k) plans — around 0.03% for TSPs compared to approximately ten times that amount for a typical 401 (k).

There are higher 457 plan contribution limits for state and local government workers in 2025. That's good news for state and local government employees.

Contrast this with a 457 (f) “ineligible” plan benefit that may not be rolled over into another qualified retirement plan, 457 (b), another 457 (f) plan or an IRA at all, and is taxable upon ...

There are higher 457 plan contribution limits for state and local government workers in 2025. That's good news for state and local government employees.

In addition, the proposed regulations provide some technical guidance for determining the present value of compensation deferred under an ineligible plan that becomes taxable under section 457 (f).

A 457 plan is a lesser-known retirement plan similar to a 401k. But these types of plans come with some added benefits. First off, it’s worth noting that there are two versions. The 457(b) plan is the ...

403 (b) and 457 plans: Recent developments that could affect your 2019 check-up Now is a good time for tax exempt and governmental employers to take stock of their 403 (b) and 457 (b) plans. Here ...

The alternatives for government employees are known as 457 (b) plans for state and local government workers and Thrift Savings Plans (TSPs) for federal government workers.

The Qualified Domestic Relations Order (QDRO) rules applicable to qualified plans ( Q 3915) also apply to eligible Section 457 plans, so that the IRC Section 457(d) distribution rules are not ...