457(b) Plan
All employees or independent contractors as defined under the plan of an entity that is a:
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State government that establishes a 457(b) plan, or
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Tax-exempt entity that establishes a 457(b) plan
"Employee" - Each natural person, whether appointed or elected, who is employed by the employer as a common law employee, excluding any employee who is included in a unit of employees covered by a collective bargaining agreement that does not specifically provide for participation in the plan.
Note: An employer is not required to offer a 457(b) plan to all its employees and may exclude specific classes of employees.