I have the following specific question regarding an IRS terminology.

I am aware that 401k plans are considered “Qualified Retirement Plans” by IRS.

However at the top of Page 21 of Pub 590-A, IRS calls out a list of “Eligible retirement plans”. I am reproducing the text below: “Eligible retirement plans. The following are considered eligible retirement plans: IRAs, Qualified trusts, Qualified employee annuity plans under section 403(a), Deferred compensation plans of state and local governments (section 457 plans), Tax-sheltered annuities (section 403(b) annuities)”.

Since 401k is NOT explicitly listed under “Eligible Retirement Plans”, is IRS saying that 401k is not an “Eligible” retirement plan for the purpose of “Tax treatment of a rollover from a traditional IRA to an eligible retirement plan other than an IRA.” Perhaps it is unlikely this is the case, but I want to be absolutely certain.

Thanks for your help.