CARES Act Distribution from Gov't 457(b)

[JustMe]

Could an Qualified Individual take a CARES Act distribution from a governmental 457 plan and repay that distribution over the next 3 years to the same governmental entity's defined benefit plan rather than the 457 plan? I believe so based on the language below, but want to see if anyone has any different thoughts.

(A) IN GENERAL.—Any individual who receives a coronavirus-related distribution may, at any time during the 3-year period beginning on the day after the date on which such distribution was received, make 1 or more contributions in an aggregate amount not to exceed the amount of such distribution to an eligible retirement plan of which such individual is a beneficiary and to which a rollover contribution of such distribution could be made under section 402(c), 403(a)(4), 403(b)(8), 408(d)(3), or 457(e)(16), of the Internal Revenue Code of 1986, as the case may be.

[CuseFan]

I think the plan must accept rollovers, which typically isn't the case with a DBP.

[Luke Bailey]

Agree it's not typically the case, but it is legally possible and sometimes is the case for both private and governmental DB's to take rollovers.

[Degrand]

A qualified individual is can make the repayment contribution to an eligible retirement plan.  It doesn't have to be the same plan that made the covid-19 distribution.