Can non-rollover IRA be rolled into 401(k)

[Guest TaxedToDeath]

Employee has IRA account and wants to roll it into company 401(k) plan. It's a regular IRA, not Roth. The IRA is also not a rollover IRA. In other words, it's just a regular IRA the employee has been contributing to, so it doesn't contain any assets from another qualified retirement plan. Is the employee allowed to roll that type of IRA into the 401(k)? I thought only rollover IRA's could be rolled into a qualified retirement plan, and that the same amount that was rolled into the IRA had to then be rolled into the qualified retirement plan?

Thanks to anyone who can help explain this.

[SheilaD]

Employee has IRA account and wants to roll it into company 401(k) plan. It's a regular IRA, not Roth. The IRA is also not a rollover IRA. In other words, it's just a regular IRA the employee has been contributing to, so it doesn't contain any assets from another qualified retirement plan. Is the employee allowed to roll that type of IRA into the 401(k)? I thought only rollover IRA's could be rolled into a qualified retirement plan, and that the same amount that was rolled into the IRA had to then be rolled into the qualified retirement plan?

Thanks to anyone who can help explain this.

As long as the receiving plan allows rollovers from IRA's ... the IRA you are referring to can rollover into the qualified plan.