Can beneficiary roll distribution into participant's 401k

[Effen]

Plan documents not withstanding, can a beneficiary roll a distribution into a participant's 401(k) plan?

For example:

An employer maintains a db and a dc plan.

Joe is a participant in both plans.

Joe dies and Alice is the sole beneficiary of both plans.

Can Alice roll Joe's db benefit into Joe's dc plan?

[Bird]

I don't think so.

[david rigby]

Is Alice also a participant in the same DC plan?

[Effen]

No, she is not a participant in the plan, other than the fact she is the beneficiary.

[Appleby]

Then she cannot. She has that option only if she is a spouse beneficiary and a participant in the plan to which she wants to rollover.

Notice 2008-30 and 2009-68 should help if cite is needed