political subdivision of a county

[mariemonroe]

Eligible employers for 457(b) purposes are:

457(e)(1)(A): a State, political subdivision of a State, and any agency or instrumentality of a State or political subdivision of a State, and

457(e)(1)(B): any other organization (other than a governmental unit) exempt from tax under this subtitle.

My client is a tax exempt organization and also has an attorney general letter from our state attorney general opining that client is a "political subdivision of ____ County" for purposes of local law.

I know my client is an eligible employer, but I don't know which one.

Any ideas?

[JanetM]

I would use the first one based on the letter.