457 checklists

Do any practitioners on this message board have a checksheet template you are using when you developed the processes you would put in place each year to help your administrators get acclimated with the steps that would need to be performed on a 457 plan each year from a recordkeeping standpoint- trust accounting, tracking of increased salary reductions in 3 years before NRA, processing and timing of distributions, etc?

Are you asking about a § 457(b) eligible plan or a § 457(f) ineligible plan?

(Your mention of three years before a normal retirement age suggests § 457(b), but it is not the only possibility.)

And if § 457(b), are you asking about a governmental plan or a non-governmental plan?

Relius (formerly Corbel) has a very good Manual of issues (not a checklist) if you utilize their plan document for any 457 plans.