| Retirement Accounts Rollover
Chart
(August 5th, 2009)
Roll
To |
| |
IRA |
SEP IRA |
SIMPLE IRA |
ROTH IRA |
457(b) |
403(b) |
Qualified Plan |
Designated
Roth Account |
| IRA |
Yes |
Yes |
No |
Yes |
Yes (must
have separate accounts) |
Yes |
Yes |
No |
| SEP IRA |
Yes |
Yes |
No |
Yes |
Yes (must
have separate accounts) |
Yes |
Yes |
No |
| SIMPLE IRA |
Yes (after
2 years) |
Yes (after
2 years) |
Yes |
Yes (after
2 years) |
Yes (after
2 years and must have separate accounts) |
Yes (after
2 years) |
Yes (after
2 years) |
No |
| ROTH IRA |
No |
No |
No |
Yes |
No |
No |
No |
No |
| 457(b) |
Yes |
Yes |
No |
Yes (after
12/31/07) |
Yes |
Yes |
Yes |
No |
| 403(b) |
Yes |
Yes |
No |
Yes (after
12/31/07) |
Yes (after
2 years and must have separate accounts) |
Yes |
Yes |
No |
| Qualified Plan |
Yes |
Yes |
No |
Yes (after
12/31/07) |
Yes (after
2 years and must have separate accounts) |
Yes |
Yes |
No |
| Designated Roth account |
No |
No |
No |
Yes |
No |
No |
No |
Yes (only
through a direct trustee to trustee transfer) |
|
