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Retirement

457(b) Plan vs 401(k)

Compare 457(b) and 401(k) plans — same contribution limit, but very different withdrawal rules.

Overview

Government and some non-profit employees often have access to a 457(b) — and may be able to fund both a 457 and a 403(b)/401(k) in the same year, doubling their tax-deferred space. The 457 also waives the 10% early-withdrawal penalty if you separate from service before 59½.

Feature
457(b) Plan
401(k)
Eligible Employers
State/local governments, some non-profits
Private companies
2025 Contribution Limit
$23,500 ($31,000 if 50+)
$23,500 ($31,000 if 50+)
Combined With 403(b)/401(k)?
Yes — separate $23,500 limit
No — limit is shared with 403(b)
10% Early Withdrawal Penalty
No, after separation from service
Yes, before age 59½
Special "Final 3-Year" Catch-Up
Up to 2× normal limit ($47,000 in 2025)
No
Investment Menu
Often narrow; depends on plan
Often broader
Roth Option
Available in many plans
Common

Choose 457(b) Plan when...

Choose a 457(b) (in addition to other plans) if you work in government or for a qualifying non-profit and want to retire early, since you can withdraw penalty-free at any age after separation.

Choose 401(k) when...

Most private-sector workers will only have access to a 401(k). If you have both, fund both up to their separate limits.

Our Verdict

If you have access to a 457(b), it is one of the most underused retirement perks in the tax code — especially because it stacks with a 401(k) or 403(b). The lack of an early-withdrawal penalty makes it a powerful early-retirement bridge account. Use it before maxing other tax-advantaged space.

Frequently Asked Questions

What is the difference between 457(b) Plan and 401(k)?

Government and some non-profit employees often have access to a 457(b) — and may be able to fund both a 457 and a 403(b)/401(k) in the same year, doubling their tax-deferred space. The 457 also waives the 10% early-withdrawal penalty if you separate from service before 59½.

When should I choose 457(b) Plan over 401(k)?

Choose a 457(b) (in addition to other plans) if you work in government or for a qualifying non-profit and want to retire early, since you can withdraw penalty-free at any age after separation.

When should I choose 401(k) over 457(b) Plan?

Most private-sector workers will only have access to a 401(k). If you have both, fund both up to their separate limits.

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