Could anyone point me to the cite, regulation, ruling etc. which specifically states that as long as both the distributing and accepting plan have provisions which allow for direct rollovers of loans from one qualified plan to another, it is permissible to roll over loan balances.

I found the following cites regarding transfer of an outstanding loan from one plan to another on page 13-25 of the 2001 Edition Pension Answer Book: Ltr Ruls 9617046 & 9043018; Rev Rul 67-213, 1967-2 CB 149. Hope this helps.

Thanks for your help.