rollover from 403(b) to 401(k)

[Scuba 401]

If an employer sponsors both a 401(k) and a 403(B) and a participant wants to roll his money from the (B) plan to the (k) plan what has to happen besides for the (k) plan accepting rollovers. I was under the impression there had to be a distributable event of some sort. the money is currently invested in a 403(B)(7) custodial account arrangement.

[mbozek]

See IRC 403(B)(7)(A).

[Scuba 401]

that is what i thought. of course i was aware of the code section but thought something changed when the IRS told my client that they could roll the money now that the law changed. the IRS ought to learn the tax code. it might help them with their jobs.