Special rules for trustee-to-trustee transfers
In the case of a trustee-to-trustee transfer to which section 403(b)(13)(A) or 457(e)(17)(A) applies (without regard to whether the transfer is made between plans maintained by the same employer)—
(i)#
the limitations of subparagraph (B) shall not apply in determining whether the transfer is for the purchase of permissive service credit, and
(ii)#
the distribution rules applicable under this title to the defined benefit governmental plan to which any amounts are so transferred shall apply to such amounts and any benefits attributable to such amounts.