Which of the following statement(s) correctly describes a provision of a section 457 plan?

1. An individual who defers $18,000 to his 403(b) plan during 2017 can also defer $18,000 to a 457(b) plan during 2017 (salary and plan permitting).

2. A 457(f) plan allows an executive of a tax-exempt entity to defer compensation into an ERISA protected trust.

3. In the final 3 years before normal retirement age, a participant of a government sponsored 457 plan may be able to defer $36,000 for the plan year (2017).

a) 1 only

b) 2 only

c) 1 and 3

d) 2 and 3