new tax law 403b transfer

[Guest rubaiyat]

With the new tax law, can a 90-24 transfer from a 403b annuity be placed in an IRA account or does it still have to be transfered to another 403b account?

[Appleby]

A 90-24 transfer, which is a non-reportable transaction, must still take place between two 403(B) accounts. The movement of assets from a 403(B) to an IRA, is still considered a rollover (reportable transaction) and does not fall under 90-24