GLENDORA, Calif. – Larger credit unions are more apt to offer 457(b) and 457(f) plans to attract and retain executives. Credit unions in the $500 million to $750 million range tend to offer more 457(b) plans than any other size credit union, according to the Employee and Executive Benefits Survey for the Credit Union Movement from Executive Compensation Solutions (ECS), a provider of credit union recruitment and retention programs and KG & Associates, a Wichita, Kan.-based developer and administrator of compensation programs for small and mid-sized organizations. Respondents in all asset size groups offer 457(b) plans with the highest prevalence in the asset range between $500 million and $750 million at 56%. When looked at by employee size, the highest concentration of 457(b) plans is in the 100 – 200 employee range, also at 56%. Split-dollar plans follow a familiar pattern of higher prevalence in credit unions with larger asset size, whereas 457(b) plans tend to have higher concentration in the $100-750 million asset range, the survey revealed. The survey also showed that 99% of the 213 respondents said they have some form of qualified benefit plan with 401(k) topping the list followed by pensions. [email protected]