amount to 457 from retiring municipal employee in Texas

[Guest hdt]

client is retiring from city under Texas MRS plan. She makes about $ 30,000 a year and is contributing to 457 plan. She has about $ 30,000 in sick leave coming and plans to utilize the DROP/Partial Lump Sum Distribution with $ 60,000.

Questions:

1) Can she roll over the Partial Lump Sum Distribution into the 457 plan? It is not, in a way, earned income.

2) Is there a maximum amount that can be put into the 457 from all sources?

And, is the 457 amount separate from the sick leave portion?

I have not worked with 457s in quite a while and do not have the answers ready for some of these questions. Any other ideas would be appreciated.