Although software features are available from 2.2 and up, the actual switch to the sd function is actually not possible on all phones, even if there is an internal or even external SD card!
In ICS and JB, the OS can now decide to transfer applications to SD on their own, while users have no way to manually move applications to / from an SD card!
This behavior has been tested on the Galaxy Nexus, Galaxy S3, Galaxy Tab 2, Transformer and Iconia A500 with ICS and JB! None of them had a move-so-sd button!
Thus, it would be interesting to know if the user can move applications to SD at runtime.
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