An individual who receives a payment from a governmental Code Sec. 457 plan can roll it over tax-free to (a) an IRA, (b) a Code Sec. 401(a) qualified plan, (c) a Code Sec. 403(a) qualified annuity plan, or (d) a Code Sec. 403(b) tax-sheltered annuity plan as well as to another Code Sec. 457 plan.