This is an unusual situation - I would appreciate any comments:

Not for profit employer maintains an ERISA 403(b) plan, and a 401(a) plan (money purchase).

Terminating employee wants to roll 401(a) money over to the 403(b) plan. There is no group annuity, just individual annuities/custodial accounts, on the 403(b) side.

401(a) plan permits rollovers TO a 403(b) plan; 403(b) plan does not currently permit rollovers FROM any source other than a 403(b) plan or account.

Can post-term rollover from 401(a) to 403(b) happen (presuming 403(b) is amended to allow it)?

As a result of EGTRRA, Section 403(b) arrangements are eligible plans for rollover purposes. See § 402©(8)(B)(vi). Also see the preamble and updated tax notice in http://benefitslink.com/IRS/notice2002-3.shtml