After 1/1/02 a SEP distribution can be rolled to a qualified plan (401a). Can someone confirm that this includes a SARSEP distribution? Thank you.

This does incude SARSEPS.

A SARSEP is just SEP that allows for salary deferral contributions- ultimately, they are all treated like traditional IRAs with respect to distributions

In the case of current year's elective contribution, that amount amount cannot be withdrawn, rolled over. or tranferred until March 15 of the subsequent year (or earlier determination by the employer that the deferral limitation test for that plan year has been completed). It is unclear, as to whether this restriction only effects HCE. But the model elective deferral form appears to bind all employees to the "earlier of" rule.