Can anyone tell me if a 457 retirement account and a 401A (both are available to public employees only) can be transferred to an IRA upon the employee taking retirement? Otherwise, I understand that withdrawals from them are subject to an IRS rule that says that annual payments must be "substantually equal". Meaning, for example, if , at retirement, I have $250,000, and decide that my annual equal payments will be $12,500, I cannot change this amount even though, perhaps, my account has grown to $400,000 or maybe shrunk to $150,000. This sounds crazy to me and I would like to avoid it.