Rollover from Governmental plan with 414(h) to 401(k) plan.

[Guest Scott Holechek]

Can a participant in a governmental plan with a 414(h) pick-up provision roll his account balance into a qualified non-governmental 401(k) plan?

[Carol V. Calhoun]

Yes, if (a) s/he is entitled to a distribution which constitutes an eligible rollover distribution from the plan with the 414(h) provision, and (B) the401(k) plan accepts rollovers. A 401(k) plan is a type of 401(a) plan, so it can (if its terms so provide) permit rollovers from any other 401(a) plan.