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Text of Rev. Proc. 2004-56: Model Amendments for Eligible 457(b) Plans of Governmental Employers (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] Aug. 10, 2004
"EGTRRA made changes to eligible § 457(b) governmental plans, including increases in elective deferral limits, repeal of the rules coordinating the § 457 plan limits with contributions to certain other types of plans, catch-up contributions ..., extension of qualified domestic relation order rules to § 457 plans, rollovers to and from various types of ... plans, § 403(b) contracts and [IRAs], and transfers to purchase permissive service credits under governmental defined benefit plans."
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