Situation is this: Govt ER has a 457b plan with no service requirement. Govt ER also has a 401a plan with a 3 month service requirement. An EE wants to make a one time, irrevocable election under 1.401(k)-1(a)(3)(v). That requires the election be made before becoming eligible for any plan described in 219(g)(5)(A).
219(g)(5)(A) included "(iii) a plan established for its employees by the United States, by a State or political subdivision thereof, or by an agency or instrumentality of any of the foregoing". According to the 457 Answer Book, 4th Ed, at pp 1-15 and 2-13, it is suggested that a 457b plan does not fall under 219(g)(5)(A)(iii). If not, then the EE in the situation may make the irrevocable election during the first 3 months employed. Otherwise, the EE cannot make such an election have employment begins.
Does anyone know the citation of authority for the notion that a governmental 457b plan is not a 219(g)(5)(A)(iii) plan?