Is it permissible for an entity to make one participant's 457 contributions (an entity official's for example) and yet not make any other participant's contributions? This would not be a matching contribution (in which case I understand the entity is permitted to define whatever matching class it desires).

I can't see a problem with this. Unlike nongovernmental 401(a) or 403(B) plans, governmental or nongovernmental 457 plans are not subject to any nondiscrimination rules.
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Employee benefits legal resource site

A municipality will want to get its lawyer's written opinion that an employer-provided contribution is authorized by applicable state law.


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