457(b) Eligibility Issue

[JRG]

Non-governmental entity created a 457(b) plan 5 years ago, but did not ever tell some employees who were eligible for it that they were in fact eligible.  There are no employer contributions, only elective deferrals.  Is there anything to correct?  If so, what would the correction be?  I am not sure about following 401k correction procedures for missed deferrals.

Basically a few higher up employees could have made elective deferrals, but werent aware that they could.

[jpod]

Is there a specific eligibility rule?  I  would think that because it must be a top hat plan it is likely to say that someone is eligible only if the Board or some other person informs him or her that he or she is eligible.