 If they are at least 50 at the end of the current tax year, they can contribute the additional catch-up amount into each plan, also, meaning an additional $6,000 into the 401(k) and another $6,000 into his governmental 457 (catch-up contributions are not provided for nongovernmental 457 plans).The total would then be $50,000 deferred instead of the $25,000 [19,000 + 6,000] that would have been allowed if the coordination of benefits provision had not been repealed in regard to the governmental 457 plan.As a result, many governmental employers have now set up 457 and 401(k) plans for their employees, and nonprofit employers have set up 403(b) and 457 plans, each allowing their employees to invest in both.