RSA-1 is a powerful tool to help you reach your retirement dreams. As a supplement to other retirement benefits or savings that you may have, this voluntary plan allows you to save and invest extra money for retirement, tax deferred. Not only will you defer taxes immediately, your contributions and any earnings will grow on a tax-deferred basis as well. The RSA-1 Plan is an Internal Revenue Code Section 457 deferred compensation plan for public employees. For more information visit RSA-1 Deferred Compensation.