The Roth 457 Option: Is It Right for You?

The 457 SMART Plan accepts Roth 457 contributions, giving participating employees the flexibility to designate all or a portion of their 457 elective deferrals as Roth contributions. Roth 457 after-tax contributions and traditional before-tax 457 deferrals each have advantages. Interested employees should thoroughly review the following information and consider consulting a financial advisor prior to electing contribution percentages.

For more information about Roth 457, please contact the SMART Plan Service Center at (877) 457-1900 or go online to