Thank you for your replies.

My plan is to record a distribution from this 401K plan as a regular distribution, with taxes withheld and such, and then record a contribution to a traditional IRA (non-deductible in his case).

I agree, it does not make any sense to contribute to an employer plan just to receive the distribution the same year and then deal with the tax return, F. 8606 and such.

Again, thank you to all who took time in this busy time of year to respond