A colleague told me that she read “somewhere” that there are circumstances under which a SERP could be rolled into an IRA.

I’ve never heard of that, but I’ve never heard of a lot of things, so I didn’t want to immediately discard her comment as incorrect. Still, I can’t seem to find anything that would permit a SERP (i.e., a nonqualified deferred compensation plan account) to be rolled into an IRA.

Am I missing something here? Some esoteric wrinkle that would permit this under very specific circumstances?

Please and thanks.