Anti-cutback

[Guest curious jorge]

I'm new to 457s. Is there any coordination of 457(b) plans w/ 411(d)(6)? In other words, can protected benefit be taken away, such as mandatory in-service distributions?

[Everett Moreland]

411(d)(6) does not apply to 457 plans.

But there are state law contract rights for government 457 plans. Without knowing for sure what you're talking about, my starting guess is that mandatory in-service distributions would not give rise to a contract right, if the participant retained the right to receive them. I assume we're talking about $5,000 or less.