Clarification on 3 Year NRA

[Guest emvs]

If a governmental entity established a 457 Plan beginning 1/1/02, and participants want to know if they can use the 3 Year NRA catchup provision, is it possible?

I understand for determiningg the amount previously unused limits in years before 2002, all elective deferrals(401(k), 403(B), 457(B)) can be taken into account in determining the unused portion. However, I can not find guidance on what if the entity did not have a 457 plan for prior years? Can you still use the 3 year NRA provision based on the other plan deferrals unused limits?

[Guest dietpepsi]

Everything I have read says you would have had to be eligible for the 457 plan in prior years. So no, you cannot establish a new 457 plan and use the 3 year catch up right away. 1.457-2(f)(2), a prior year is taken into account only if the participant was eligible to participate in theplan during all or a portion of the taxable year.