IRA rollover to 401(k) Plan

[Guest Mike Schwing]

If a participant in 401(k) plan decides to rollover thier non-conduit IRA into thier employer's 401(k) plan, is the IRA money in the 401(k) plan subject to anti-assignment provisions?

[Belgarath]

I would say yes. It is now a plan asset, and there's no exception I'm aware of in the law exempting these rollover amounts from the anti assignment/alientation requirements.

[mbozek]

The nonalientation provisions apply to all assets held in the qualfied plan trust including rollovers from IRA. The only assets that may not be protected are funds of the owners of a partnership or sole proprietor depending on the state where the employer is located.