I wasn't sure that it was the 457 that was rolled into the IRA so I used the I think.  I'm sorry about that.  I did finally hear from my clients and yes, it was the 457 that was rolled into an IRA a year ago when he left the Police force at the age of 49.  They were told by their "advisor" when they took out the money that there would be no penalty since the money was from the 457.  But it was coded with a distribution code 1 from the IRA.  I think it is confusing too.  They are going to call their adverser this week and see what he has to say.