457 PLANS

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WHAT IS A 457 RETIREMENT PLAN?

457 457s are not very commonly used. However, some cities school distircts and other organization utilize these as additional retirement plans for their employees. 457 plans are not subject to the employee retirement income security act of 1974 (ERISA).

YEAR	LIMIT
2001	$8500
2000	$8000
1999	$8000
1998	$8000
1997	$7500
$1996	$7500
$1995	$7500
$1994	$7500

UNFORSEEN EMERGENCY is one way of taking monies from a 457 plan early.

CATCHUPYou can catch up for years since January 1979, in which one was eligible to contribute to a 457 but did not contribute the maximum allowed.

457(B)These 457s are the ones that

457(F)

RESOURCES IRS PUBLICATION 575 AND 590

415 M Another unique type of retirement plan
414K Another uniqe type of retirement plan.

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