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457(b) plans of state and local governments may allow catch-up contributions for participants who are aged 50 or older.
IRC Section 457(b) plans may permit special 457 catch-up contributions during the last three taxable years before a participants normal retirement age.
Taxes and Withdrawals Unlike 401(k) plans and other qualified plans, there is no penalty for withdrawals made from a 457 Plan before age 59 . So, if you have a complete break in service from the County, you may choose to withdraw a portion or all of your 457 account balance.
You are eligible to withdraw funds from your 457(b) plan when you separate service from your employer (for any reason) or for an approved unforeseeable emergency. After separation from service, you may also rollover your account into an IRA or an existing qualified retirement plan.
Rolling over a 457 plan to a Roth IRA allows for tax-free withdrawals in retirement, no required minimum distributions (RMDs), and the potential for tax-free growth.
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People also ask

457(b) plans are tax-advantaged, employer-sponsored retirement plans offered to some government employees, as well as employees of certain tax-exempt organizations. 457(b) plans are split into 2 different categoriesgovernmental and non-governmentaldepending on whether you work for the government or not.

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