If a Governmental organization has a "grandfathered" deferred compensation plan still in effect, if a modifcation to the terms change, would it then become subject to 457 rules? If so, could the assets then become part of a funded 457(b) Governmental Plan where the assets are now held in Trust? Or, if could only become part of an unfunded 457 plan, would it all become taxable since can not set up an unfunded 457(b) plan except for possibly a 457(f) plan?