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Rollovers/Merger of 403(b) plans into 457 Plans


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Posted

Does anyone have any new information regarding legislation which would permit the rollover and/or merger of 403(b) plans into 457 plans?

Posted

I'm guessing that you're talking about public school employees rather than employees of 501©(3) organizations? It wouldn't serve the best interests of an exempt organization's employee to convert his/her protected assets (annuity contract or custodial account) into the organization's general assets and possibly subject them to the substantial risk of forfeiture requirement.

Lori Friedman

Posted

403b plan assets cannot be merged with another type of plan because there are no assets held by a trustee. The employees own the annuity contract or custodial account.

mjb

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