Rollover or transfer from UK money purchase scheme

[Guest JWBrown]

A UK citizen has transferred to the US and is now eligible to participate in the US retirement plans of my company. He is asking if his account in the UK scheme can be distributed/rolled over or transferred to the US plan.

There are a few points to consider, but my first reaction is no, since the UK scheme would not be considered qualified from an IRS point of view. Any agreements on that issue?

[Guest PLHart]

The only funds that may be rolled in are funds that originated a US employer sponsored tax-qualified plan and trust. Maybe someone else can help out with cites.