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457(b) plans may allow participants an opportunity to elect a trustee-to-trustee transfer to a governmental defined benefit plan to purchase service credits under the DB plan in accordance with the rules under 415(n).

In addition to pre-tax elective deferrals, a participant contributes roth contributions to a 457 plan. The participants wishes to transfer part of his account balance to a DB plan for the purpose of permissive servcie credits. Can the participant include roth contributions as part of the transfer to the DB plan?

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