that was previously allowed to the same maximum elective deferral amount that 401(k) plans and now 403(b) plans allow, and easing restrictions on some plan rollovers. Governmental 457 plans may be rolled into other types of retirement plans with few restrictions beyond the normal ones for any other type of employer-provided plan, which includes separation of service or disability. This includes other gastro-401(k) and 403(b) plans and also IRAs. IRAs have much greater flexibility in withdrawal and conversion privileges. In contrast, nongovernmental 457 plans can only be rolled into another nongovernmental 457 plan. Changes with the Small Business Jobs Act The Small Business Jobs Act of 2010 enabled 457(b) plans to include Roth accounts, which were previously only available only in 401(k) and 403(b) plans. This change took effect January 1, 2011. Contributions to Roth accounts are made on an after-tax basis, but distributions of both principal and earnings are generally tax-free. Catch-up provisions The 457 plan allows for two types of catch-up provisions. The first is similar to other defined contribution plans and amounts to an additional $6,500 that can be contributed as noted above. This option for making catch-up contributions is only available under governmental 457 plans. The second option is much more complicated and is available under both governmental and nongovernmental plans. It can be elected by an employee who is within 3 years of normal retirement age (and perhaps eligible retirement at any age). This second catch-up option is equal to the full employee deferral limit or another $19,500 for 2021. Thus, a person over 50 within 3 years of retirement and who has both a 457 and a 401(k) could defer a total of $66,500 [19,500 + 19,500 for 457 and 19,500 + 8,000 for 401(k)] into his retirement plans by using all of his catch-up provisions. The second type of catch-up provision is limited to unused deferral limits from previous years. An employee who had deferred the maximum amount of money into the 457 plan every year he was employed previously would not be able to use this extra catch-up. Governmental and nongovernmental plans The two primary types of plans are governmental and nongovernmental. Some governmental plans were under 457(g), but those plans may no longer be created. Most governmental and nongovernmental plans are 457(b) plans. Nongovernmental plans Nongovernmental 457 plans have a number of restrictions that governmental ones do not. Money deferred into