Governmental 457(b) Plan Rollover

[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.