how a ROTH 403b/457b can create Tax Free Income

Unlike a traditional pretax 403(b), the Roth 403(b) allows you to contribute after-tax dollars and then withdraw tax-free dollars from your account when you retire.
Qualified distributions are tax-free. To count as a qualified distribution, you have to be at least 59.5 when withdrawing money from your account. In addition, your account has to have been open for a minimum of five years. If you don’t meet either of those conditions, a 10% early withdrawal penalty would apply to distributions.
A Roth 403(b) plan could be an important part of your retirement planning strategy. But you need to be sure whether it’s right for you. As you weigh the merits of these accounts, consider your current retirement savings, your current income, future earning potential, tax bracket and expected retirement age. Together, these factors can help you decide if a Roth 403(b) is the best way to build your nest egg.