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  2. Pros and cons of government 457(b) retirement plans - AOL

    www.aol.com/finance/pros-cons-government-457-b...

    Early distributions, those before age 59 ½, from 457(b) plans are not subject to the usual 10 percent penalty if the employee has separated from the service of the plan’s sponsor. There’s a ...

  3. What Is a 457(b) Plan? - AOL

    www.aol.com/news/457-b-plan-170351239.html

    Individuals working for state and local governments, as well as some tax-exempt organizations, may be eligible for a 457(b) plan. This type of account is designed to help government and nonprofit ...

  4. 457 plan - Wikipedia

    en.wikipedia.org/wiki/457_plan

    The Small Business Jobs Act of 2010 enabled 457(b) plans to include Roth accounts, which were previously only available only in 401(k) and 403(b) plans. This change took effect January 1, 2011. Contributions to Roth accounts are made on an after-tax basis, but distributions of both principal and earnings are generally tax-free.

  5. What Is a 457(b) Plan? - AOL

    www.aol.com/news/457-b-plan-191107919.html

    A 457(b) plan (also referred to as a 457 plan) is a retirement savings vehicle available to some state and local government employees. It works like a 401(k) in that employees can divert a portion ...

  6. Retirement plans in the United States - Wikipedia

    en.wikipedia.org/wiki/Retirement_plans_in_the...

    403(b) - Similar to the 401(k), but for educational, religious, public healthcare, or non-profit workers; 401(a) and 457 plans - For employees of state and local governments and certain tax-exempt entities; Roth IRA - Similar to the IRA, but funded with after-tax dollars, with distributions being tax-free

  7. Internal Revenue Code section 409A - Wikipedia

    en.wikipedia.org/wiki/Internal_Revenue_Code...

    the occurrence of an unforeseeable emergency; In addition, Section 409A provides that with respect to certain "key employees" of publicly traded corporations, distributions upon separation from service must be delayed by an additional six months following separation (or death, if earlier). Key employees are generally the top 50 employees with ...

  8. 401 (k) withdrawal rules: What to know before cashing out ...

    www.aol.com/finance/what-are-401k-withdrawal...

    And it applies to 401(k), 401(b) and 457(b) retirement plans. Talk to your employer or your plan's manager to learn whether you're eligible for an emergency expense distribution. What are the Roth ...

  9. Deferred compensation - Wikipedia

    en.wikipedia.org/wiki/Deferred_compensation

    Qualifying plans include 401(k) (for non-government organizations), 403(b) (for public education employers and 501(c)(3) non-profit organizations and ministers), and 457(b) (for state and local government organizations) [2] ERISA, has many regulations, one of which is how much employee income can qualify. (The tax benefits in qualifying plans ...