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Hello and thank you for your question.
Yes. IRC § 408(d)(3)(A)(ii). Note that a rollover under the 60-day rule is different than a trustee-to-trustee transfer in that rollovers are subject to a one-every-year limit under IRC § 408(d)(3)(B). In other words, you may need to do a trustee-to-trustee transfer from the IRA to the 401(k) instead of taking a distribution from your IRA and then remitting that distribution to your 401(k) within 60 days.
You must be a participant in a 401(k) plan that actually accepts rollover contributions. Not all employers' 401(k) plans do, noting this is up to the employer.
It is common to do these so-called reverse rollovers (moving money from an IRA to a 401(k)) in order to make use of the back-door Roth contribution technique for high-income individuals. Congress is aware of this, and is considering closing that loophole. This article describes the reverse-rollover in more detail. http://www.kiplinger.com/article/retirement/T047-C000-S004-moving-ira-assets-into-a-401k.html
Thank you for your question.
here is what fidelity says on their site:
question: Can i roll over assets into my traditional irs
Yes, you can but it's important to be aware that if you do roll pre-tax 401(k) funds into a traditional IRA, you may not be able to convert those funds back into an employer-sponsored retirement plan. Contact your tax advisor for more information.
a clearer way to phrase my question perhaps is if i have a traditional ira fully funded with contributions which was never in a 401k can i move that money to my 401k if its allowed? love the kiplinger article but not sure how the other references show that an ira funded completely with contributions and one that was funded entirely from a prior 401k rollover are treated the same when transferring back into a new 401k -fidelity answer seems to imply the ira funded entirely with contributions would not be allowed to be transferred back into the new 401k.