Section 27-220-VIII-8.1 - TRANSFERS FROM OTHER CODE SECTION 457(b) PLANSa. If an Employer adopts the Mississippi Government Employees' Deferred Compensation Plan and Trust offered by the Board, as an amendment and restatement to its "eligible" 457 plan, the Plan will accept transfers of amounts previously deferred under another Code Section 457(b) plan maintained by another Employer under the following conditions: (i) The transfer is from an eligible governmental plan to another eligible governmental plan of the same employer;(ii) The transferring plan provides for the transfer of such amounts;(iii) The value of the Participant's account immediately after the transfer is at least equal to the value of the Participant's account immediately before the transfer.b. The Board may require such documentation from the transferring plan as it deems necessary to effectuate the transfer in accordance with Regulation Section 1.457 -10(b) and to confirm that the transferring plan is an eligible government plan as defined in Regulation Section 1.457 -2(f). The amount so transferred shall be credited to the Participant Deferral Account and shall be held, accounted for, administered and otherwise treated in the same manner as amounts deferred under Section 4.1, except that the transferred amounts shall not be taken into consideration for purposes of Code Section 457(b)(2).27 Miss. Code. R. 220-VIII-8.1