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
