Thank you for your reply. Unfortunately, you are not the owner of the funds in the Rabbi Trust. By definition, either the congregation or the company that set up the trust is the owner, until distributions are made upon retirement.
Therefore, you cannot roll over the trust, and you also cannot move the funds, as you are not the technical owner. For instance, if the company that set the trust up filed for bankruptcy, the funds in the trust would be available for the company's creditors.
Unfortunately, there's nothing you could do to transfer the funds tax free. If the company gives you the funds you will have to recognize them as taxable.
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