Does a transfer of a Governmental 457(B) plan assets to another qualified plan (403(B) or IRA) - allowed under the provisions of EGTRRA - require a triggering event?

Trustee to trustee transfers are not regarded as distributions and under qualified plans are made w/out any specific triggering event such as a spinoff of plan assets. 457e17 does not require a distributing event before a transfer of assets can be made and there is no such reference in committee reports.

Trustee-to-trustee transfers under 457(e)(17) are ONLY to defined benefit plans to purchase service credit. That is not what the original question referred to.

Transfers to 403(B) or IRA are expansions to allowable plans in which a rollover may be sent. All typical rollover rules apply here including the need to have a distributable event.