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  1. Is this plan to remain unfunded or could a Rabbi Trust be used? If unfunded, could the Plan Sponsor utilize some type of insurance policy to hold the deferred compensation?
  2. What options does a tax-exempt, non-governmental 457(b) plan that selectively covers a "top-hat" group have with respect to funding this plan and investing its assets?
  3. Thank you for your prompt and thorough reply. I appreciate the code references.
  4. Is a tax-exempt, non-governmental 457(b) plan that selectively covers a "top-hat" group required to have a plan document?
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