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waid10
I am a participant in a governmental 457(b). May I, at age 59 1/2 rollover my 457(b) into an IRA while still employed by the city?

If so, can you point me to the guidance that indicates this?

Thanks
PensionPro
Here is my perspective. If you are still employed and under age 70 1/2 there are only limited circumstances under which you may be eligible for a distribution/rollover from a 457 plan. Attaining age 59 1/2 is not one of them.

1) Unforeseeable emergency
2) Small amounts

See §1.457-6.
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