Never used a message board before so hopefully I'm doing it correctly. I've been trying to find information about in service non-hardship withdrawals which I understand allow certain employees to take withdrawals from their 401(k)'s & 403(b)'s to roll over to a self-directed IRA while still employed without penalty or taxes. The purpose is to reduce fiduciary liability on the part of the employer and was initiated by the Enron problem.
I understand it involves irs sect 402 and treasury reg 401-1(b)(1)(iii) and have searched irs.gov to no avail. Can anyone direct me to resources to find out more about it?