Is her 457b a government or non-government plan? The reason I ask is that non-government plans are somewhat at risk depending on the stability of the institution. For instance, I work at a small hospital. I contribute the max to my 457b, but I may stop soon. We have had losses the last two years and outlookis marginal. Although unlikely, the 457b assets still belong to the hospital, despite coming out of my paycheck. They are subject to creditors if something happens. But if a gov't 457b, then I would totally do that, as they are protected.