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Posted

Can a participant in a governmental 457 plan roll over assets to a conduit IRA? That is, roll the assets to a traditional IRA and after enrolling in a new governmental 457 plan, roll the assets into the new employer's 457 plan? If so, can the rolled over monies be treated like other 457 monies?

In essence the monies will go from a governmental 457 to IRA to another governmental 457.

Posted

I think so. Check out IRS Notice 2002-3.

It has the "SAFE HARBOR EXPLANATION FOR GOVERNMENTAL 457 PLANS/

SPECIAL TAX NOTICE REGARDING PLAN PAYMENTS"

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