401(K) Plan allows for loans. Participant has rolled over his IRA into the company 401(K) Plan. Are these IRA $$ now a part of the total plan and therefore eligible for loan or must they be segregated to keep their provisions as IRA $$ (thereby, not being eligible for loans).

Thanks!

Rollover of IRA monies to qualified plans was added by EGTRRA. Unless your plan has deemed IRAs and the money was explicitly rolled into a deemed IRA, then the money is simply treated as regular roll over money. It loses it's IRA nature and is subject to the plan's rules governing rollover money (including whether it's available for loans).