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Government Plans

A Section 457 Plan is a nonqualified deferred compensation plan generally maintained by a State, political subdivision of a State, an agency or instrumentality of a state or political subdivision of a state, or a tax-exempt organization. While eligible employers generally establish a ยง457(b), generally referred to as "eligible plans", some employers may adopt another type of 457 plan where they only cover the top-paid group of the employer. These plans are referred to as 457(f) plans or "ineligible plans". This section covers 457(b) plans only.