457 to Roth IRA ?

I will have some deferred compensation funds in a 457 government
Employee plan when I soon retire that I want to place in my Roth IRA.

Would it be best to first roll those 457 funds into a traditional IRA
Before moving them into my Roth OR can I do a rollover directly
from tHe 457 account into my Roth without taking that middle step?



You can do a qualified rollover contribution to your Roth IRA either directly or via your TIRA. However, if the 457 is more than a small balance you will inflate your tax bracket too much by rolling in the entire amount in a single year. This is best done by incremental amounts over a period of years, often before claiming SS benefits or having to take RMDs. If you roll first to a TIRA, you can tweak the amounts you want to convert to your Roth and convert incremental amounts over time.

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