Can anyone point me in the direction of more detialed info about the new portability issues. For example when rolling over a qualified plan into a 403b plan, can the assets be commingled, or do they need to be accounted for seperately. Can a SEP-IRA composed on employer contributions be rolled over into a 403b account? Are there any resources (articles, etc.) out there that talk about the record keeping issues for these rollovers. Any help would be appreciated - thanks in advance