What are the typical options for taking a distribution from a non-governmental 457(b) plan? Is it possible to do a rollover to an IRA? Are the options different between governmental and non-governmental 457(b) plans?

A participant in a tax exempt 457(b) plan can only make a trustee to trustee transfer to another 457(b) plan maintained by a tax exempt organization. No rollovers are permitted to an IRA or another retirement plan. Distributions from a govt 457(b) plan can be rolled over to an IRA or other retirement plan or make a tax free transfer to another 457(b) govt plan.