I have a DB plan with a participant that has reached normal retirement age of 62, has accrued his full benefit, and who will continue to work for the corporation. He also has an existing roll over account, form a plan with his previous employer, in the plan. For legal reasons, he can not roll over his accrued benefit into an IRA.

Can he roll over his accrued benefit in the plan directly to a new roll over account in the plan (without first distributing it "outside" the plan and then rolling it over back into the plan)?

Since he already has a roll over account in the plan, can he roll over the distribution of his accrued benefit into the existing account?

Care to expand on this statement? I'm curious as to what prevents him from rolling to an IRA. I have a hunch about what you're trying to avoid, but I'll wait to see your reply.

A rollover requires a distribution from a plan. The plan would have to make a payment which would be an eligible rollover distribution. Once the distribution is made the distribution can be rolled over to another Q plan even the plan from which the distribution originated.