457 Early/Hardship Withdrawal Guidelines

I’m looking for a quick recap of the 457 withdrawal rules. This is a governmental 457. Thank you.



  • While still working, in most cases there are no distributions allowed unless the 457b contains hardship withdrawal options. And even after separating from service, you may not be given access to the entire plan balance at will. Check with the plan.
  • All allowed distributions are penalty free at any age.
  • A govt 457b can be rolled over to an IRA or Roth IRA, and a Roth 457b can be rolled over to a Roth IRA.
  • The usual RMD rules apply.
  • If you rolled an IRA into the 457b, the 457b penalty exception does not apply to distributions sourced to the IRA rollover.

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