Legend can provide an employer with an up-to-date §457 plan document and adoption agreement. Legend will also provide a Summary Plan Description tailored to the employer’s customized plan that can be offered to participants. Legend will provide amendments to your plan document in the event of changes in retirement plan rules and regulations. Also, in compliance with §404(c) of the Internal Revenue Code, Legend’s program offers a broad range of investment selections, educational opportunities for employees and gives each plan participant enough information to make knowledgeable investment decisions. Providing adequate education and reasonable investment choices effectively relieves the employer of some of the fiduciary responsibility involved with the plan.