North Carolina 401(k) and 457 retirement savings plans

E683033

The North Carolina 401(k) and 457 retirement savings plans are tax-advantaged investment programs that help North Carolina public employees save and invest for retirement through payroll contributions and professionally managed options.

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Statements (46)

Predicate Object
instanceOf defined contribution plan
public employee retirement savings program
tax-advantaged retirement savings plan
administeredFor North Carolina public employees
availableTo eligible North Carolina community college employees
eligible North Carolina local government employees
eligible North Carolina public school employees
eligible North Carolina state employees
eligible North Carolina university system employees
benefitDetermination account balance based on contributions and investment performance
benefitType supplement to North Carolina public pension benefits
componentPlan North Carolina 401(k) Plan NERFINISHED
North Carolina 457 Plan NERFINISHED
contributionFrequency each pay period
contributionLimitBasis annual IRS contribution limits
contributionMethod payroll deduction
country United States of America
surface form: United States
eligibilityCriterion employment with a participating North Carolina public employer
feature employee-directed investment choices
potential Roth after-tax contributions
pre-tax contributions
professionally managed investment options
tax-deferred contributions
fundingSource employee contributions
governedBy Internal Revenue Code section 401(k) NERFINISHED
Internal Revenue Code section 457(b) NERFINISHED
investmentOptionType core index funds
mutual funds
target date funds
operatedInJurisdiction State of North Carolina NERFINISHED
ownership individual participant accounts
planType 401(k) plan
governmental 457(b) deferred compensation plan
purpose help participants save for retirement
provide supplemental retirement income
risk investment risk borne by participant
sponsorType state government
targetParticipant career public employees
early-career public employees
late-career public employees
taxAdvantage potential reduction of current taxable income through pre-tax contributions
taxAdvantage tax-free qualified withdrawals of Roth contributions and earnings if requirements are met
taxTreatment earnings grow tax-deferred until withdrawal for pre-tax contributions
withdrawalEvent certain hardship or unforeseeable emergency situations
retirement
separation from service

Referenced by (1)

Full triples — surface form annotated when it differs from this entity's canonical label.

State Treasurer of North Carolina oversees North Carolina 401(k) and 457 retirement savings plans