Distributable Events for Governmental 457(b) Plans

Following are the distributable events for which distributions from governmental 457(b) plans are allowed: 

• attainment of age 70 ½
• severance from employment
• unforeseeable emergency 
• plan termination
• qualified domestic relations order
• small account distribution (not to exceed $5,000)
• permissible eligible automatic contribution arrangement (EACA) withdrawals