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457 plan

The 457 plan is a type of non-qualified tax advantaged deferred-compensation retirement plan that is available for governmental and certain non-governmental employers in the United States. The employer provides the plan and the employee defers compensation into it on a pre-tax basis. For the most part the plan operates similarly to a 401(k) or 403(b) plan most people are familiar with in the US. The key difference is unlike a 401(k) plan, there is no 10% penalty for withdrawal before the age of 59Â½ (although the withdrawal is subject to ordinary income taxation). Another difference is that 457 plan participant cannot make designated Roth contributions as participants in appropriately amended 401(k) and 403(b) plans can. Also 457 plans (both governmental and non governmental) can allow independent contractors to participate in the plan where 401(k) and 403(b) plans cannot.

## Changes within The Small Business Jobs Act of 2010

Participants in section 457 plans are allowed to treat elective deferrals as Roth contributions.

## Changes with EGTRRA 2001

The Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) made a number of changes in how governmental 457 plans are treated, the most notable of which is the coordination of benefits limitation was removed. This allows a person whose employer has a 401(k) or 403(b) and a 457 to defer the maximum contribution amounts to both plans instead of coordinating the total and only being able to meet a single limit amount. Thus a participant can contribute the maximum $16,500 for 2009 into their 401(k) and also the maximum$16,500 into their 457 plan. If that person's age is at least 50 at the end of the current tax year, they can contribute the additional catch up amount into each plan also, meaning an additional $5,500 into the 401(k) and another$5,500 into their governmental 457 (catch-up contributions are not provided for non-governmental 457 plans). The total would then be $44,000 deferred instead of the$22,000 that would have been allowed if the coordination of benefits provision had not been repealed in regard to the governmental 457 plan. As a result, many governmental employers have now set up 457 and 401(k) plans for their employees, and non-profit employers have set up 403(b) and 457 plans each allowing their employees to invest in both. Some state universities and school districts have access to all three tax-deferred plans. However, the total combined annual contribution to 401(k) and 403(b) plans is subject to the $16,500 limit and$5,500 catchup limit.

## Governmental and non-governmental plans

There are two primary types of the plans, governmental and non-governmental. Some governmental plans were under 457(g) but those plans may no longer be created. Most governmental and non-governmental plans are 457(b) plans.

### Non-governmental plans

Non-governmental plans can now be set up by non-profit organizations in addition to their 403(b) plans. They may either be "eligible" plans set up under section 457(b) or "ineligible" plans set up under section 457(f). ERISA legislation has said that non-governmental plans must be limited to some group of higher compensation employees. The level of compensation required is not specified by ERISA, but it must be according to some ascertainable standard that the employer sets. The same highly compensated limit (\$100,000 a year for 2006) in place for 401(k) discrimination testing would likely be acceptable, as would restricting the plan to some class of employees such as directors or officers. Because of this limitation to higher-compensation employees, 457(b) plans are often referred to as "top hat" plans.

Non-governmental 457 plans have a number of restrictions that governmental ones do not. Money deferred into non-governmental 457 plans may not be rolled into any other type of tax-deferred retirement plan. It may be rolled only into another non-governmental 457 plan. Also, money deferred into non-governmental plans is not set aside in a trust for the exclusive benefit of the employee making the deferral. The Internal Revenue Code requires that money in a non-governmental 457 plan remains the property of the employer and is thus available to general creditors of the employer in legal or bankruptcy proceedings.

#### 457(f) (ineligible) pl

Question:Do any of you teachers have a good lesson plan to teach pre-algebra students, im looking for something exciting and fun for my students. Thank you <3

Answers:What is the lesson objective? What age are the kids? How long is the class period? How many class periods do you want to spend on the lesson? How many students in the class? What is your background in teaching? These will help figure out how to proceed.

Question:comments on lesson after teaching are welcomed

Answers:What do you want to teach in PE, which skill? Emerald

Question:I am currently a student and for a project I have to come up with different activities for pre-k children with lesson plans. normally I am very creative person and enjoy things like this but I am drawing a blank every time I try to think of something. I was wondering if anyone has some good ideas or knows a good website to go to to look for activities. My theme for the projects has to be the human body and the projects should help teach science, math, language arts, art, social studies, cooking, and music. Thank you all for your help

Answers:You could give each child a paper plate and draw or cut out healthy foods and make a "meal". This will teach healthy eating. You can incorporate how food affects the human body and why we need healthy foods. The math portion of the lesson could be counting all of the green peas or something of that nature. Social studies you could have international foods and explore the different countries...I have worked with little ones for about 7 years and I have used many of these activities. I have included a website below that may help.

Question:hey my sister teaches ballet classes and she needs some steps or some things she could teach some pre ballet girls that are about 3-4 years old.

Answers:start with teaching the pre ballet students good form of the 5 ballet positions of feet and arms and the correct way to hold their hands then take it from there