Trustee-to-trustee transfers to purchase permissive service credit
No amount shall be includible in gross income by reason of a direct trustee-to-trustee transfer to a defined benefit governmental plan (as defined in section 414(d)) if such transfer is—
(A)#
for the purchase of permissive service credit (as defined in section 415(n)(3)(A)) under such plan, or
(B)#
a repayment to which section 415 does not apply by reason of subsection (k)(3) thereof.