Does anyone know whether, after EGTRRA takes effect, it be possible for participants in 457 plan maintained by tax exempt employers to roll their assets to IRAs? Does the isue turn on whether or not the plan is an eligible 457 plan? It would seem that now that after-tax contributions can be rolled to IRAs, it would make less of a difference.

This will be permitted from governmental 457(B) plans, but not from 457(B) plans of nongovernmental tax-exempt organizations.