Home/Financial Basics/Retirement Accounts
Financial Basics · Retirement Accounts

457(b) Plan

A 457(b) is a deferred compensation plan for state and local government employees (and some tax-exempt organizations). Its most powerful feature: no 10% early withdrawal penalty once you separate from service, regardless of age.

By the TRRP Editorial TeamUpdated 2026SSA · IRS · CMS data

Definition

A 457(b) is a deferred compensation plan for state and local government employees (and some tax-exempt organizations). Its most powerful feature: no 10% early withdrawal penalty once you separate from service, regardless of age.

Why it matters in retirement

For government employees planning early retirement, a 457 is arguably the best retirement account in the tax code. Funds are accessible the moment you retire — no waiting until 59½, no rule-of-55 requirement. And 457 limits stack with 401(k)/403(b) limits.

Key numbers · 2026
Contribution limit (2026)
$24,500
Age 50+ catch-up
$8,000
Special 3-yr final catch-up
Up to 2× normal
Early withdrawal penalty
None
Pros
  • No early withdrawal penalty after separation
  • Stacks with other plans
  • Roth option in many plans
  • Special last-3-years catch-up
Cons
  • Governmental plans only (non-gov't 457s are unfunded)
  • Limited to state/local employees
  • Investment menu can be narrow

Common mistakes

  • Rolling a 457 into an IRA at retirement (loses the no-penalty access)
  • Not contributing when you have both a 457 and 403(b) — you can max both
  • Ignoring the special 3-year catch-up
  • Confusing governmental vs non-governmental 457 rules
The part most people miss

A government employee who also has a 403(b) can contribute the full limit to BOTH plans — that's $49,000 per year in 2026 before catch-ups, or $65,000 with standard age-50 catch-ups if eligible. This is one of the most generous retirement savings opportunities in the US.

When you’re ready

Want help applying 457(b) plan to your situation?

Start with the free Retirement Readiness Score to see where you stand, then talk to a fiduciary if you want a second set of eyes. No pitch, no pressure.

Take the free assessment