401(k) Plan and Allowable Rollovers

[mlp0816]

An employee has a retirment account from the Public Employee Retirement System (Ohio). Can these dollars be rolled over into our 401(k) Plan? Is there a specific reg that addresses this type of rollover?

Thanks in advance

[masteff]

Looking at opers.org, yes, you can accept a rollover from there. This page has copies of their IRS determination letters: https://www.opers.org/about/legal/index.shtml It's the same as a rollover from any other qualified plan.