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Universal Availability Rules

Q. Do the universal availability rules which apply to elective deferral 403(b) plans also apply to 457(b) governmental plans? For example, can substitute teachers be excluded from participation in the 457(b) plan?

A. There are absolutely no nondiscrimination requirements for governmental 457(b) plans. The employer is free to include or exclude anyone they wish, including substitute teachers. 

09/08/2015

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