If a 401(k) plan allows for rollovers from other qualified plans and IRAs, does this mean it automatically allows for rollovers from SARSEPs? Where would I find guidance on this?

Thanks.

SARSEPs are considered to be IRAs (see Code Section 408(k)(1)). And Code Section 408(d)(3)(A) generally permits rollovers from IRAs to 401(k) plans. So a 401(k) plan that permits rollover contributions from IRAs should accept rollover contributions from SARSEPs, although it ultimately depends on how the 401(k) is drafted and how the Plan Administrator of the 401(k) plan interprets it.