Which are characteristics of governmental Section 457 plans? a.Governmental 457 plans cannot offer Roth elective deferrals. b.Withdrawals from a 457 plan are not usually subject to the 10% early withdrawal penalty. c.Employers are allowed to deduct employee contributions for tax purposes. d.There is a special catch-up provision for a participant who has worked for the same qualifying employer in certain professions for at least the last 15 years