When do 457(b) RMDs start?

Governmental 457(b) plans require RMDs starting at age 73 (for those born 1951–1959), using the same IRS Uniform Lifetime Table as other retirement accounts. The still-working exception may allow delay if you are still employed by the sponsoring government entity.

Is a 457(b) RMD taxed the same as a 401(k) RMD?

Yes. Distributions from governmental 457(b) plans are taxed as ordinary income, the same as 401(k) and traditional IRA distributions. The notable difference is that 457(b) plans have no 10% early distribution penalty before age 59½ — but this does not affect the RMD tax treatment at age 73+.

Account Guide

457(b) RMD Rules — Government & Nonprofit Deferred Compensation Plans

What are the RMD rules for a 457(b) deferred compensation plan?

457(b) deferred compensation plans — used primarily by state and local government employees, and some nonprofit organizations — are subject to RMD rules starting at age 73. However, governmental 457(b) and non-governmental (tax-exempt) 457(b) plans have important differences.

Governmental 457(b) plans follow the same RMD rules as 401(k) plans: age 73 start, separate calculation per plan, still-working exception for current employer plan, and separate distribution from each plan. Non-governmental 457(b) plans may have different distribution rules set by the plan document.

457(b) plans have no 10% early withdrawal penalty, which makes them different from IRAs and 401(k)s in that respect. But for RMD purposes, the standard rules apply once the applicable age is reached.

Calculate Your 2026 RMD

Age 73 · Balance $500,000 → ~$18,868 RMD

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Formula

RMD = December 31 prior-year 457(b) balance ÷ IRS distribution period

Key RMD Rules

1Governmental 457(b): RMD rules same as 401(k) — starting age 73, separate per-plan distribution.
2Still-working exception applies to governmental 457(b) for current employer plan.
3Non-governmental 457(b): check plan document — distribution rules may differ from standard RMD rules.
4No cross-aggregation: 457(b) RMDs cannot be combined with IRA or 401(k) RMDs.
5Roth 457(b) governmental plans: no RMD required starting 2024 (SECURE 2.0).

Common RMD Mistakes to Avoid

⚠Assuming a non-governmental 457(b) follows identical rules to a governmental one — non-governmental plans may have different distribution triggers.
⚠Trying to aggregate 457(b) RMDs with IRAs or 401(k)s — these must be taken separately.
⚠Missing the RMD if you retired from government service and left the 457(b) with the plan — the RMD obligation continues regardless.

Related RMD Tools & Guides

RMD CalculatorFull interactive calculator with tax estimate RMD HubAll RMD guides, tables, and tools RMD at Age 73Standard first-year RMD RMD at Age 75Distribution factor 24.6 RMD Table 2026Complete IRS factor table

Frequently Asked Questions

Disclaimer: This content is for informational purposes only and does not constitute tax or financial advice. RMD rules are based on IRS Publication 590-B and SECURE 2.0 Act provisions. Always consult a qualified tax professional or financial advisor for guidance specific to your situation. IRS rules may change; verify current requirements at irs.gov.

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