However, a member of the Bogleheads investment forums indicated that Vanguard still does not accept rollover contributions. He posted this response from a Vanguard representative (fat from myself): Ok, I do not offer legal, tax or investment advice in any way, but I have checked the adoption agreement and the document link that you provided as a courtesy. I believe that the key to section 3.07, paragraph 2 of the end of page 36, states that “if the adoption agreement does not permit the employer`s designation with respect to rollover dues, the employer cannot, in a uniform and non-discriminatory manner, allow workers who participated in the plan to pay rollover dues.” The adoption agreement, which was attached to the plan document I saw, did not allow for choice or choice with respect to rollovers, so I would say that this sentence suggests above that the employer could authorize Rollover in the plan. Please note that other conditions for accepting rollovers are that the scooter must be checked as an acceptable rollover and that the blind must be separated into a separate account. The IRS does not list the terms of the plan as the problem #2 for 401 (k) plans: 401 (k) Plan Fix-It Guide – You don`t have the plan operations based on the terms of the plan document. The way to correct it is a reasonable correction method that would place the participants concerned in the position they would be in if there had been no operational plan error. This means that you at least accept incoming rollovers if you do nothing to compensate the participants for not being able to do so before. [Photo credit: Vanguard T-shirt, available at www.vanguardgear.com.] I looked at the new document in Vanguard`s Individual Kit 401 (k). It seems to me that the new document indicates that the plan accepts incoming rollovers from IRAs. Section 408 means IRAs. The reserve “[u]nless otherwise elected in the Adoption Agreement” means that it is activated by default. I looked at the adoption agreement in the same 401 (k) kit of the New Plan. There is nothing to prohibit rollovers.

Thank you very much, Mrs Bethman, for your comments. The Vanguard Plan document and the adoption agreement are in the link to the article.