I realize a distribution from a "funded" 457(B) governmental plan can be transferred to another "funded" 457(B) plan, or even more portable next year. However, can an "unfunded" 457(B) for a private tax-exempt be transferred to a "funded 457(B) governmental plan? And if so, does a separate account have to be set up like rollovers from other plan types next year?

Good question! Rollovers to other types of plans are limited to governmental 457(B) plans. However, before EGTRRA, direct transfers from one 457(B) plan to another were allowed. Does anyone have thoughts on whether one can still transfer from a private 457(B) plan to a governmental 457(B) plan? And if so, is any separate accounting required to prevent the governmental plan being used as a conduit for an otherwise impermissible transfer from a private 457(B) plan to a 401(a) or 403(B) plan?