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What is the timing of contributions for 457 plans? Can employer contributions be made after the end of the plan year similar to qualified plans?

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Unless the employer is a government, the plan is unfunded, so there are no contributions in the same sense as a qualified plan. If the employer is a government, contributions can be made to the trust after the end of the year, subject plan terms, state law and Treasury Regulation section 1.457-8(a)(2).

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