457(f) for tax exempt org

[k man]

I have a tax exempt that wants a 457(f) NQ plan. They will contribute employer money only. if anyone can give me some key bullet points of the issues i need to focus on so i can be sure i have not missed anything. I have done some research and while I know 409A can be complex i believe if the plan is relatively simple it can be done fairly easily.

Regarding the short term deferral exception, does the rule say that if participants take a distribution of the money within 2 1/2 after the lapse of the risk of forfeiture the plan avoids 409A?