401(k) is generally better. It has higher limits and easier loan,
hardship and general distribution rules, and not all plans take 457
rollovers because they are burdensome to administer. Last, the market
of service providers for 457 is narrow, so you see generally less skill
and more expense, which can affect your yield if the plan pays
expenses. 457 sometimes has better catchup rules, and that's about it.
However, you really have to get both plan booklets, and plan documents
if you can, and compare them, or find somebody competent to do the
analysis for you.

The SIMPLE IRA should be easily rolled into any plan. Ask the new
plan's administrator for direct transfer forms. If they won't help. any
broker or mutual fund will be glad to increase its assets under
management, and go out of its way to make it easy for you.

glenfaire[at]yahoo.com wrote:
- quote -

There aren't many differences. The 457 has the advantage of no age
limit on payouts.

- quote -

Website: http://www.trustar-rs.com/planning/ro_chart.htm shows your
rollover possibilities.

--
Ron

My wife just started a new job with the state of California, and both a
401k and 457 is offered. The plans seem pretty much the same to me,
with few differences. Any input is appreciated.

Also, she left a job where she was enrolled in a SIMPLE IRA. I'm
having difficulty finding specific info on rules for rolling over from
a SIMPLE to a 401k or 457.