Direct rollover rule application to 457s

[Guest f2985l]

As a result of EGTRRA.... Do the qualified plan direct rollover rules and the 20% mandatory federal tax withholding rules for distributions not rolled over apply to 457 plans next year ?

Also in 2002 may the surviving spouse beneficiary of a 457 plan participant roll a death dist. to an IRA ?

I would appreciate anyones input.