which of the following statements is incorrect for 2017?

a. a direct rollover is permitted from a 401(k) plan to a section 403(b) plan

b. a direct rollover is permitted from a section 403(b) plan to a 401(k) plan

c. a direct rollover is permitted from a section 457(e)(1)(a)(government) plan to a section 457(e)(1)(b)(tax exempt) plan

d. surviving spouses are permitted direct rollovers between their deceased spouse's 401(k) plan and their own 401(k) plan