Rolling non-conduit IRA (w/aftertax) to 401(a) Pla

[Guest DeePA]

Without getting into the Deemed IRA stuff (eeckkk), is it possible to roll an IRA with aftertax contributions to a profit sharing plan under 401(a). Assuming that the recordkeeper will track any basis that exists prior to rollover and assuming that the recordkeeper will track the rollover money separate from profit sharing money. Also assuming no future contributions to IRA will take place.

I seem to be reading that it's not allowed and that EGTRRA asection 643 only applies to non-taxable portions of a former 401(a) account being able to be rolled over??

Help!

Thanks

[Belgarath]

You can't roll the nontaxable portion of an IRA to a 401(a) plan. See 408(d)(3) as amended by EGTRRA Section 642.