403b rollover

Hi:

I have a client who intends to retire year end. He is employed by a private college and he participates in the 403b plan which is employer matched. My question is if the college plan allows it can we rollover the 403b to his existing IRA prior to termination, i.e. retirement? He is 57 and does not need to access the funds prior to 59.5. I assume it would work the same as if it were a 401k and the plan were to allow it? Thank you very much.



Generally, his elective deferrals cannot be distributed prior to 59.5 if still working, although possibly any earnings can be.

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