457(b) Deferred Compensation Plans

457 plans are nonqualified, tax advantaged deferred-compensation retirement plans that are available for governmental employers in the United States. Employees defer compensation into the plan on a pre-tax or after-tax (Roth) basis.

ICMA-RC


  1. ICMA-RC 457 Agreement
  2. ICMA-RC 457 Plan Document
  3. ICMA-RC 457 Plan Document Appendix A
  4. ICMA-RC 457 Plan Document Appendix B
  5. ICMA-RC 457 Five Reasons to Choose Roth IRA
  6. ICMA-RC 457 Loan Flyer

Nationwide

  1. Nationwide 457 Plan Agreement
  2. Nationwide 457 Plan Document
  3. Nationwide 457 Plan Roth Flyer
  4. Nationwide Participant Solutions Center