Which of the following statements regarding 457 plan is (are) true?

1. An individual who defers $18,000 to his 403(b) plan during 2016 can also defer $18,000 to a 457 plan during 2016 (salary and plan permitting).

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

3. In the final three years before normal retirement age, a participant of a government sponsored 457 plan may be able to defer $36,000 (2016) for the plan year.

(a) 1 only.

(b) 2 only.

(c) 1 and 3.

(d) 2 and 3.