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I have looked closely at my w-2 statements. No 457 contributions have been reported to the IRS.

My nonprofit employer of 30 years terminated our 457b with 5 days notice on November 2. The accrued monies are employer contributions from the last 27 years that were not reported on my W-2 statements and no FICA or Medicare tax was withheld. I understand that this distribution is ordinary income for this year and Fidelity withheld state and federal tax before sending me a check. What about FICA and medicare? Neither Fidelity nor my employer has mentioned it. Who is responsible and who pays?