The Act includes a number of provisions that enhance the portability of retirement accounts for workers who change jobs.  These features become effective for distributions received in 2002.
	The Act generally allows for funds in qualified accounts such as a 401(k), 457 or 403(b) plan to be rolled into any other type of qualified account, rather than just an IRA.  On the reverse, IRA funds can be rolled over to a 401(k), 403(b) or a section 457 plan maintained by a state or local government
	This gives a great deal of flexibility to employees changing jobs that would like to start a new company plan with dollars accumulated at a previous employer.  Or to employees that wish to consolidate previous rollover funds to a new company plan.
	Beginning in 2002, after-tax employee contributions may be rolled over to other plans or IRAs.
	The provision of the Act that permits State and local government workers with 457 plans to roll their 457 distribution to an IRA when changing jobs is a major shift from former policy that did not permit such rollovers.