This thread was asking in regard to Roth conversions. Transfers of employer plans have nothing to do with Roth conversions.
Transfers of employer plans require coordination between the plans and are typically the result of one employer acquiring another or an employer spinning off a portion of the business. However, employee-initiated movements of funds between employer plans are done by distribution and rollover, and those rollovers are not permitted to be done until the RMD for the originating account has been satisfied. Note that CFR § 1.401(a)(9)-7(c) applies only to transfers, not to rollovers. CFR § 1.401(a)(9)-7(a) applies to rollovers, and that includes Roth conversions.
