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Hi from Just Answer. PDtax here. I'll assist.
There will be tax consequences in the inherited account, as 457 deferred compensation plans are tax advantaged.
Inheriting accumulated contributions and earnings that were never taxed means there will be income tax consequences for your sister. If she chooses to allocate 50% of this inherited amount, since some time has passed, it is likely she has already taken title to the account. That limits your distribution options.
You didn't say how she took the funds. I need to know how the assets are being held before I can advise re: how to get you your $$.