Comparison Chart of Allowable Rollover
ROLLOVER TO
IRA
SEP IRA
SIMPLE IRA
ROTH IRA
457(b)
403(b)
Qualified Plan
Designated Roth Account
Rollover From
IRA
Rollover From
SEP IRA
YES
YES
NO
YES,
must include in income
YES,
must have separate accounts
YES
YES
NO
YES
NO
NO
YES
YES
NO
YES,
must include in income
YES,
must have separate accounts
YES
YES,
after 2 years. Must include in income
YES,
after 2 years. Must have separate accounts
YES,
after 2 years
YES,
after 2 years
YES,
after 2 years
YES,
after 2 years.
YES
Rollover From
SIMPLE IRA
Rollover From
ROTH IRA
NO
NO
YES
NO
NO
NO
YES
NO
YES,
after 12/31/97. Must include in income
YES
Rollover From
457(b)
YES
NO
YES
YES
YES
YES
Rollover From
403(b)
YES
YES
NO
YES,
after 12/31/97. Must include in income
YES,
must have separate accounts
YES
YES
NO
Rollover From
Qualified Plan
YES
YES
NO
YES,
after 12/31/97
YES,
must have separate accounts
YES
YES
NO
Rollover From
Designated Roth Account
NO
NO
NO
YES
NO
NO
NO
Yes, if a direct trustee to trustee transfer
Pension Planners, LLC
2250 Douglas Blvd. Suite 160
Roseville, CA 95661
Phone: 866-485-7929
4381 W. Flamingo Rd #38307
Las Vegas, NV 89103
Copyright 2012: Pension Planners, LLC. Pension Planners. All rights reserved.
4168 Douglas Blvd., Ste. 300 Granite Bay, CA 95746 916-791-9095
