A client has an individual 401(k) for his company. He also has a traditional IRA that we do not want to convert. He would like to make a nondeductible IRA contribution for 2009/2010 and immediately convert this to a Roth. His income is too high to make a direct Roth contribution. Could we transfer his IRA to his 401(k) thus making his nondeductible IRA his only IRA when the conversion is done?