Rollover Chart

This is a chart of what the Internal Revenue Service regards as permissible when rolling funds over from one type of retirement account to another. This chart is for informational purposes only and is not legal, tax and investment advice. Always check with a tax advisor before rolling funds between plans.

  Rolling Funds To
401(k) 403(b) 457(b)
Governmental
IRA SEP
IRA
Simple
IRA
Roth
IRA
Designated
Roth Account
401(k) 2 3
403(b) 2 3
457(b)
Governmental
3
IRA 2
SEP IRA 2
Simple IRA 1 1 1, 2 1 1 1
Roth IRA
Designated
Roth Account
4

1. Rollovers from SIMPLE IRAs only allowed after 2 years of participation.
2. Must have a separate account.
3. Must be an in-plan rollover.
4. If it is a direct trustee-to-trustee transfer.

Please call one of our consultants to review your questions in detail.