457 to Roth IRA?

When retiring, i have the option to put 35K in a 457 deferred compensation
plan. After doing so, I want to then roll that entire amount into a Roth IRA.

Do federal laws permit that to be done as a direct transfer of those funds
from the 457 to the Roth IRA OR must the funds from the 457 be first
rolled into an IRA before then being rolled into a Roth IRA?

My wife may also want to roll her 403b funds into a Roth IRA for her……



Yes, if this is a govt 457 a rollover directly to a Roth IRA can be done. However, it might be better to roll the entire balance to a TIRA first so you can convert increments instead of larger amounts in a single year which would increase the tax rate paid. Same for spouse.

TIRA = “Traditional IRA”  ???

Yes.

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