ROLLOVER
CHART
Roll
To
Roth IRA
Traditional
IRA
SIMPLE IRA
SEP-IRA
Governmental
457(b)
Qualified
Plan
1
(pre-tax)
403(b)
(pre-tax)
Designated
Roth
Accoun
t
(401(k),
403(b)
or
457(b))
Roll
From
Roth IRA
Yes
2
No
No
No
No
No
No
No
Traditional
IRA
Yes
3
Yes
2
Yes
2, 7
, after
two years
Yes
2
Yes
4
Yes
Yes
No
SIMPLE IRA
Yes
3
, after
two years
Yes
2
, after
two years
Yes
2
Yes
2
, after
two years
Yes
4
, after
two years
Yes, after
two years
Yes, after
two years
No
SEP-IRA
Yes
3
Yes
2
Yes
2, 7
, after
two years
Yes
2
Yes
4
Yes
Yes
No
Governmental
457(b)
Yes
3
Yes
Yes
7
, after
two years
Yes
Yes
Yes
Yes
Yes
3,5
Qualified
Plan
1
(pre-tax)
Yes
3
Yes
Yes
7
, after
two years`
Yes
Yes
4
Yes
Yes
Yes
3,5
403(b)
(pre-tax)
Yes
3
Yes
Yes
7
, after
two years
Yes
Yes
4
Yes
Yes
Yes
3,5
Designated
Roth
Account
(401(k),
403(b)
or
457(b))
Yes
No
No
No
No
No
No
Yes
6
1
Qualified plans include, for example, profit-sharing, 401(k), money
purchase,
and defined benefit
plans.
2
Only one rollover in any 12-month
period.
3
Must include in
income.
4
Must have
separate accounts.
5
Must be an in-plan rollover.
6
Any
nontaxable
amounts
distributed
must be rolled over by direct
trustee-to-trustee transfer.
7
Applies to rollover contributions after
December
18, 2015. For more information regarding retirement plans and rollovers, visit Tax Information for
Retirement
Plans
.
