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Darren Graff
Can a retired individual roll a deferred compensation balance from a previous employer(from an exempt employer plan) into an IRA? The individual will turn 62 this year and the balance is $26,000.

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TJG
If you are referring to IRC Sec. 457 assets, the answer is NO.
Darren Graff
Thank you for the answer. As I don't have a resource available, would you mind referencing the code or statute that disallows this transaction?

[This message has been edited by Darren Graff (edited 01-20-99).]
kurt johansen
Check Rev. Rul 83-109. Also, Clinton's revenue proposals for 1999 include a provision which would allow rollovers from 457 plans to IRAs.
Harry O
Maybe you mean Rev. Rul. 86-103?
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