Tax on Early Distributions

[oldman]

It is my understanding that the tax on early distributions from a 457(b) plan only apply on monies rolled into the plan from plans subject to the 10% additional tax. One of the exceptions to the additional tax applies to distributions from qualified governmental defined benefit plans to a public safety employee (state or local) who separated from service on after age 50.

With that in mind, what if a public safety employee, rolled his distribution from a governmental DB plan into a 457(b) plan and subsequently took a distribution of these dollars - would this distribution be subject to the 10% additional tax?