| Summary of Key Portability Provisions |
| Issue |
Summary |
| Plan-to-Plan Transfers |
Transfers are not permitted between governmental and tax-exempt 457(b) plans. |
| Only governmental 457(b) plans may transfer assets to governmental 401(a) defined benefit plans to purchase past service credit. In addition, transfers are not limited toplans within the same state. |
| Plan-to-plan transfers between governmental 457(b) plans are permitted and are not limited to plans within the same state. |
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