Which of the following statements is incorrect for 2017?

A. A direct rollover is permitted from Section 403b plan to a 401k plan.

B. Surviving spouse are permitted direct rollovers between their deceased spouse's 401k plan and their own 401k plan

C. A direct rollover is permitted from a Section 457(e)(1)(A) (goverment) plan to a Section 457 (e)(1)(B) (tax-exempt) plan

D. A direct rollover is permitted from a 401k plan to a Section 403b plan