457 Catch Up eligibility with regard to 401(k) contributions

[Guest BonnieL]

When calculating eligibility for catch up in the 457 plan, how would one count contributions to a 401(k) plan during the 457 under deferred years?

We have both plans available to our employees - the participant has not deferred any compensation to the 457 in the last 3 years, but maxed out in the 401(k). Can I count those last three years as under-deferrals to make her eligible for the maximum 457 catchup?

[Alf]

401(k) deferrals count against the catch-up limit, just like they count against the normal $8,000 annual limit.