Happy Holidays to You All! We'd like some information as to how cities are administering the catch-up provision of the Sec 457 def comp program. As I understand it, individuals may invoke the 3-year catch up provision 3 years prior to their "normal retirement age". Yet the IRS rules and the ICMA-RC program is not specific as to what "normal retirement age" means. Ifyou have written policies/procedures regarding this subject, I'd appreciate receiving a copy. If not, any explanation that you can provide as to how you define "normal retirement age" and administer the catch-up provision would be helpful. Thanks very much. Irwin Bornstein Mission Viejo
