2 questions:

1) if 457(b) non-gov't plan has NRA of 65 and does not allow election of different retirement age, and employee presently is older than NRA, is employee unable to take advantage of the catch-up?

2) if plan is retroactively amended to increase deferral limit in accordance with EGTRRA for years prior to current plan year, can contributions be made retroactively (in addition to current year deferral amount) to make up for contributions not made in prior years b/c of lower limit? I suspect no, but worth checking.

Thanks.

There must be -have been- a plan doc, where it is regulated by the code. Where the code allow a increase to NRA when still employed - and can contribute to 457b plan.