Credit Union requests rollover to IRA of their 457 plan assets.
Aren't CU's non-governmental, and therefore not subject to EGTRRA?

If not subject to/covered by EGTRRA, they cannot rollover to IRA.
Unless I am mistaken, only governmental employers, who were previously subject to the Small Business Job Protection Act of 1996 (same employer informed us they were not subject to this act) have had their assets made portable under EGTRRA.

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