Which one of the following types of employers can offer either a 403(b) plan or a 457(b) plan?

a. A local public school could offer either or both a Section 403(b) and a Section 457(b) plan.

b. Any employer with less than 1,000 employees can offer either or both a Section 403(b) and a Section 457(b) plan.

c. Churches and qualified church-controlled organizations may offer either or both a Section 403(b) and a Section 457(b) plan.

d. Any employer that can offer a Section 403(b) plan could also sponsor a Section 457(b) plan.