The following chart indicates the rollovers that are permitted between various types of plans.
SEE THIS CHART AT THE BOTTOM OF IRA ROLL OVER CHART
Roll From |
Roll To |
||||||||
Roth IRA | Tradi tional IRA |
SIMPLE IRA | SEP IRA | 457(b) Plan | Qualified Plan1 (pre-tax) | 403(b) Plan (pre-tax) | Desig- nated Roth Account (401(k), 403(b) or 457(b)2) |
||
Roth IRA | YES | NO | NO | NO | NO | NO | NO | NO | |
Tradi- tional IRA |
Yes3 | Yes | NO | Yes | Yes4 | Yes | Yes | NO | |
SIMPLE IRA |
Yes3, after 2 years | Yes, after 2 years |
YES | Yes, after 2 years | Yes, after 2 years | Yes, after 2 years | Yes, after 2 years | NO | |
SEP IRA | Yes3 | Yes | NO | Yes | Yes4 | Yes | Yes | NO | |
457(b) Plan |
Yes3 | Yes | NO | Yes | Yes | Yes | Yes | Yes,3, 5 after 12/31/10 |
|
Qualified Plan1 (pre-tax) | Yes3 | Yes | NO | Yes | Yes4 | Yes | Yes | Yes,3, 5 after 9/27/10 |
|
403(b) Plan (pre-tax) |
Yes3 | Yes | NO | Yes | Yes4 | Yes | Yes | Yes,3, 5 after 9/27/10 |
|
Desig nated Roth Account (401(k), 403(b) or 457(b)2) |
Yes | NO | NO | NO | NO | NO | NO | Yes, if a direct trustee-to trustee transfer | |
1Qualified plans include, for example, profit-sharing, 401(k), money purchase, and defined benefit plans. 2Governmental 457(b) plans, after December 31, 2010. 3Must include in income. 4Must have separate accounts. 5Must be an in-plan rollover. |