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Bob

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  1. Found the below provision in 457 (B) plan but not the 403(b) which would be beneficial if you could roll an existing 403 (B) into a new 457 (B) plan. 457 plans are the only plans that do not have a 10% penalty for withdrawals prior to age 59 _ and that are available for distribution upon severance from employment (subject to ordinary income tax). Also, 457 plans provide a deferred savings program that is not contingent upon retirement.
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