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What if a § 401(a) plan matches a governmental § 457(b) deferral?

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Some governmental employers allocate a matching contribution under a § 401(a) plan on a participant’s deferral under a § 457(b) plan.

Does any provider’s IRS-preapproved document allow a user to specify this within the adoption agreement’s check-the-boxes (or allowed fill-in) choices?

If not, how the IRS would respond to a Form 5307 application in which this point is the only variation from the preapproved document?


Peter Gulia PC

Fiduciary Guidance Counsel

Philadelphia, Pennsylvania



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FIS Relius' governmental 401(a) document has the following:

Elective deferrals taken into account. For purposes of applying the matching contribution provisions below, elective deferrals include elective deferral (pre-tax and Roth) contributions to the following Employer plan(s) (insert name of Plan(s) to which the elective deferral contributions being matched will be made):
a. [ ] 457 plan(s). Enter Plan name: 
b. [ ] 403(b) plan(s). Enter Plan name:

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