Retirement Topics - Who Can Participate in a 457(b) Plan?
State government that establishes a 457(b) plan, or
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.