LDogg

The document will state when pre-retirement distributions are permitted. This may include RMD and Unforeseeable emergencies, but not much more. There is no pre-retirement withdrawal allowance such as that permitted in a 401(a) plan. This answer applies strictly to governmental 457 plans.

What do you mean by exceptions? While still employed?

Inasmuch as the role of a TPA goes then, and encountering existing clients or prospects looking to implement this design, it sounds as if the answer to the client would be to consult with legal counsel? Do you agree?

Under Federal Regs, I understand a governmental entity can make employer contributions to a 457(b) plan. What I am unclear on is if the State of PA allows for this? Anyone work on PA governmental where employer match or nonelective is permitted. I realize Er and Ee would be subject to 402(g) limitation. I've gotten various responses from attorneys.