Rollovers of Before-Tax Contributions Between Retirement Plans: Assets in a 403(b) plan, a governmental 457, or a qualified plan (such as a 401(k)) and BackDROP Contributions from MOSERS or MPERS can generally be rolled over into any of these plans or an IRA.

Rollovers of After-Tax (Roth) Contributions Between Retirement Plans: Roth assets can be rolled to other 457, 401(k), or 403(b) plans that allow Roth deferrals and provide the required recordkeeping for Roth assets. Roth assets can also be rolled over from the 457 plan to a Roth IRA.

Rollovers from IRAs to Retirement Plans: Tax deductible IRA distributions can be rolled over to a 401(a) plan, a 403(b) plan, a governmental 457, or a qualified plan (such as a 401(k)). Nondeductible IRA contributions and after-tax (Roth) contributions cannot be rolled into any of these plans. 

Note: The rules governing distributions in this Plan may be different than the rules governing the Plan from which rollover money originated.

For rollover forms visit the Forms section of this website.