terminating a 403(b)

[Guest woody tmfs]

I have a client who is a pastor at a church. He has a 403(b), and is the only participant. He has Fidelity mutual funds - no annuity. He wants to terminate his plan, and roll the account into an IRA R/O with me, while staying employed there. He doesn't want to establish a new employer plan after this situation is resolved. I assume he can do this, but want to know what, if anything he needs to do IRS wise. Fidelity has told us that they will do this with a letter from the plan administrator indicating their desire to terminate the plan, and to hold Fidelity harmless. Can someone help me?