Employees not eligible to participate in TRS will participate in the 457(b) FICA Alternative Plan and Trust instead of Social Security. The ESC Region 10 457(b) FICA Alternative Plan satisfies federal requirements and provides substantial cost savings compared to Social Security. The FICA Alternative Plan requires only a 7.5% contribution to a retirement account. The deferrals are made on a "pretax" basis, unlike Social Security, which are made on an "after-tax" basis. The employee or their beneficiary will receive the FICA Alternative Plan account balance when an employee becomes eligible for a distribution.