My company has four non qualified defined benefit plans, however, they just established a 401(a) plan and a 457 plan. They want these plans to meet IRS qualification status. There is also consideration being given to allowing employees to roll their DB monies into these new plans. If the DB monies were all withheld on a pre-tax basis, even though the DB Plans' were not qualified, would rolling those monies over into the new DC Plans affect the qualification status of the new plans?