457 PLAN COMPARISON (1 OF 2)
01.Core Concepts
457(f) Plans Private 457(b) Plans Public 457(b) Plans Ineligible Eligible Eligible Eligible / Ineligible Governmental Entities (Rare) & Tax-Exempt Entities under 501(c) Tax-Exempt Organizations under 501(c) Governmental Entities Employer/Sponsor Not Protected by Trust; Available to Employer’s Creditors Not Protected by Trust; Available to Employer’s Creditors Protected by Trust Assets in Plan No Limit $23,500 (2025) $23,500 (2025) Elective Deferral Contribution Limits Key Management and HCs Key Management and HCs for Tax Exempt Organizations; All Employees if Church- Related Organization Rank and File Employees and Key Management Employees that Participate Yes Yes Yes Pretax Contribution