457 plan

The 457 plan is a type of nonqualified,tax advantaged deferred-compensation retirement plan that is available for governmental and certain non-governmental employers in the United States. The employer provides the plan and the employee defers compensation into it on a pre-tax basis. For the most part the plan operates similarly to a 401(k) or 403(b) plan most people are familiar with in the US. The key difference is that unlike with a 401(k) plan, there is no 10% penalty for withdrawal before the age of 59½ (although the withdrawal is subject to ordinary income taxation). 457 plans (both governmental and non-governmental) can also allow independent contractors to participate in the plan where 401(k) and 403(b) plans cannot.

Changes within The Small Business Jobs Act of 2010

Participants in government-sponsored section 457(b) plans may be given the opportunity to treat elective deferrals as Roth contributions.

Changes with EGTRRA 2001

Plan

A plan is typically any diagram or list of steps with timing and resources, used to achieve an objective. See also strategy. It is commonly understood as a temporal set of intended actions through which one expects to achieve a goal. For spatial or planar topologic or topographic sets see map.

Plans can be formal or informal:

The most popular ways to describe plans are by their breadth, time frame, and specificity; however, these planning classifications are not independent of one another. For instance, there is a close relationship between the short- and long-term categories and the strategic and operational categories.

Planá

Planá may refer to the following places in the Czech Republic:

See also

Finger protocol

In computer networking, the Name/Finger protocol and the Finger user information protocol are simple network protocols for the exchange of human-oriented status and user information.

Name/Finger protocol

The Name/Finger protocol, written by David Zimmerman, is based on Request for Comments document RFC 742 (December 1977) as an interface to the name and finger programs that provide status reports on a particular computer system or a particular person at network sites. The finger program was written in 1971 by Les Earnest who created the program to solve the need of users who wanted information on other users of the network. Information on who is logged-in was useful to check the availability of a person to meet. This was probably the earliest form of presence information for remote network users.

Prior to the finger program, the only way to get this information was with a who program that showed IDs and terminal line numbers (the server's internal number of the communication line, over which the user's terminal is connected) for logged-in users. Earnest named his program after the idea that people would run their fingers down the who list to find what they were looking for.