Client is non-gov, not for profit entity with a 457(b) Eligible Deferred Comp Plan.
Current plan document contains a "Involuntary Distributions" section that states: "The Administrator may establish a policy, in accordance with Code Section 457(e)(9)(A), for distribution of a Participant's account without the Participant's consent if the value of the account does not exceed $5,000."
Is this plan subject to the new automatic rollover requirements?