401k Accounting for IRA transfer

[SeanTankarian]

Hi can someone clarify this for me please...if I roll an IRA into a 401K, does the administrator account for those rollover dollars separately in case I want to roll those IRA dollars (and accumulated earnings) back out to an IRA?

[QDROphile]

Probably, and certainly if the plan allows rollovers to be distributed under special rules of the plan. But a plan is not required to allow special distribution privileges for rollover amounts. Check before discoving that your rollover amounts have become captive.