>There's no such thing as a 'qualifying event' for a rollover. Publication 560 defines when distributions from 401(k) plans can be taken (page 18): http://www.

>There's no such thing as a 'qualifying event' for a rollover. Publication 560 defines when distributions from 401(k) plans can be taken (page 18): http://www.irs.gov/pub/irs-pdf/p560.pdf http://www.irs.gov/pub/irs-pdf/p560.pdf A rollover is nothing but a distribution and re-deposit into a qualifying account.