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I've not seen this done but have been told that our legal department has approved this process so long as we stay c 1) The 457(b) plan in question is on a Oct 1 to Sept 30 plan year Does the 457(b) limit ($15k in 2006) apply to the plan from Oct 1, 2005 to Sept 30, 2006; or is the relevant timeframe Jan 1 to Dec 31, 2006? For example, could particpant max-out in Sept 2006, the last month of the plan year, and Does the limitation year have to correspond to the compensation definition period for allocation purposes? Example: Is it possible to have a 12 31 10 (calendar plan year) limitation year, but the plan defines compensation from 4 1 09 - 03 31 10 Is this getting ridiculous?Our plans all switch to plan year after first anniversary year Everything you read talks about 500 hours worked in 2021, 2022 and 2023 implying the hours are counted on a calendar year basis Example: DOH 8 1 2021 and completes 500 hours in first anniversary year Since plan eligibility switches benefitslink com boards topic 33678-457b-limit-calendar-year-vs-fiscal-yearbenefitslink com boards topic 15524-calendar-year-vs-plan-year Automotivos Pet Shop Atendimento ao Cliente Sua Amazon com br Seu histórico de navegação Recomendado para você Melhore suas recomendações Seu perfil Saiba mais Faça seu login For off-calendar year plans that use anniversary year for the first eligibility computation period (ECP) and plan year thereafter, when is the first date an employee could become eligible as a LTPT employee? 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