I wasn't previously aware that 457 plans even had Roth options available. Apparently they can. Like traditional 457 plans, Roth 457 withdrawals have no early withdrawal penalty attached for withdrawing prior to age 59½. However, you will owe income tax on any gains if you make withdrawals prior to age 59½. Since you'll be paying tax on the gains either way if you withdraw early, why not wait on paying taxes on the principal as well?