ERISA 403B Distribution and RMD

[rfahey]

I have a client who is age 70 in an ERISA 403B plan. I believe he can take a distribution of a portion of his account balance and roll to an IRA plan with me to further diversify his investment portfolio.

Can he also rollover into a 403B account with a new investment organization ?

The reason I am asking is that he even thought he is the executive director of the organization he is probably not required to take RMD's since he is not a 5% owner - correct ???

So if he rolls to an IRA hew will have to take RMD's I believe.

If he rolls to a new account titled as a 403(b) can this avoid the RMD requirement until he retires down the road ??

Thanks !