Rollover from non-ERISA 403(b)

[Susan S.]

Can a 401(k) accept a rollover from a 403(b) that is not subject to ERISA? The document simply says that rollovers are accepted from an annuity contract described in section 403(b). The word "qualified" isn't included.

[ETA Consulting LLC]

Sure they can.

Being "subject to ERISA" simply implies that the DOL has some enforcement of employees' rights. Rollovers are under the IRS's purview as it deals with moving funds to other tax-advantaged vehicles without a taxable distribution. There are some 401(k) plans that aren't subject to ERISA ( solo-k).

Good Luck!