Permissive Service Credits - Trustee to Trustee Transfers

[Guest ERISAQUEEN]

Code Section 415(n)(3) allows trustee-to-trustee transfers from 403(b) or 457(b) plans for the purchase of permissive service credits.

Code Section 402©(10) allows Section 457(b) plans to accept rollovers from 401(k) plans as long as such amounts are separately accounted for.

My question: Has the IRS issued guidance on whether an individual can rollover 401(k) monies into a governmental 457(b) plan and then transfer those amounts for the purpose of purchasing permissive service credits?

Thanks.