Rolling over your money to a different plan is a smart move — this chart shows what you're allowed to do.

ROLL TO
ROLL FROM IRA SEP - IRA SIMPLE IRA Roth IRA 457(b) 403(b) Qualified Plan Designated Roth Account
IRA Yes Yes No Yes (1) Yes (3) Yes Yes No
SEP - IRA Yes Yes No Yes (1) Yes (3) Yes Yes No
SIMPLE IRA Yes (2) Yes (2) Yes Yes (1) Yes (2) (3) Yes (2) Yes (2) No
Roth IRA No No No Yes No No No No
457(b) Yes Yes No Yes (1) Yes Yes Yes No
403(b) Yes Yes No Yes (1) Yes (3) Yes Yes No
Qualified Plan Yes Yes No Yes (1) Yes (3) Yes Yes No
Designated Roth Account No No No Yes No No No Yes (4)
(1) Must include in income
(2) After 2 years
(3) Must have separate accounts
(4) If direct trustee to trustee transfer