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Rollover IRA

Rollovers of taxable funds are permitted between plans listed in the chart below. This chart also shows which plans can roll after-tax funds to other plans.

Note: Even though the rules permit these rollovers, employer sponsored retirement plans are not required to accept them.

roll from Traditional IRA to:
Traditional IRAYes
Roth IRAYes, as a conversion. IRS Form 8606 required to be filed by taxpayer for conversions*.
SEP IRAYes
SIMPLE IRANo
Traditional 401(k) PlanYes, only if 401(k) accepts. No rollover of after-tax allowed.
Roth 401(k)/457(b)
Plan Account
No
403(b) PlanYes, only if 403(b) accepts. No rollover of after-tax allowed.
Govt. 457(b) PlanYes, only if 457(b) accepts. No rollover of after-tax allowed.
roll from Roth IRA to:
Traditional IRANo
Roth IRAYes
SEP IRANo
SIMPLE IRANo
Traditional 401(k) PlanNo
Roth 401(k)/457(b)
Plan Account
No
403(b) PlanNo
Govt. 457(b) PlanNo
roll from SEP IRA to:
Traditional IRAYes
Roth IRAYes, as a conversion. IRS Form 8606 required to be filed by taxpayer for conversions*.
SEP IRAYes
SIMPLE IRANo
Traditional 401(k) PlanYes, only if 401(k) accepts. No rollover of after-tax allowed.
Roth 401(k)/457(b)
Plan Account
No
403(b) PlanYes, only if 403(b) accepts. No rollover of after-tax allowed.
Govt. 457(b) PlanYes, only if 457(b) accepts. No rollover of after-tax allowed.
roll from SIMPLE IRA to:
Traditional IRAYes, after 2 years from first deposit.
Roth IRAYes, as a conversion, after 2 years from first deposit. IRS Form 8606 required to be filed by taxpayer for conversions*.
SEP IRAYes, after 2 years from first deposit.
SIMPLE IRAYes
Traditional 401(k) PlanYes, only if 401(k) accepts and after 2 years from first deposit.
Roth 401(k)/457(b)
Plan Account
No
403(b) PlanYes, only if 403(b) accepts and after 2 years from first deposit.
Govt. 457(b) PlanYes, only if 457(b) accepts and after 2 years from first deposit.
roll from Traditional 401(k) Plan to:
Traditional IRAYes.  If after-tax money rolled, IRS Form 8606 required to be filed by taxpayer.
Roth IRAYes, as a conversion. IRS Form 8606 required to be filed by taxpayer for conversions*.
SEP IRAYes.  If after-tax money rolled, IRS Form 8606 required to be filed by taxpayer.
SIMPLE IRANo
Traditional 401(k) PlanYes, if plan accepts.  If after-tax money, must be a direct rollover.
Roth 401(k)/457(b)
Plan Account
Yes, only if plan allows in-plan Roth conversion.
403(b) PlanYes, if plan accepts.  If after-tax money, must be a direct rollover (as of 2007).
Govt. 457(b) PlanYes, if plan accepts. No rollover of after-tax allowed.
roll from Roth 401(k)/403(b)/457(b) Plan Account to:
Traditional IRANo
Roth IRAYes
SEP IRANo
SIMPLE IRANo
Traditional 401(k) PlanNo
Roth 401(k)/457(b)
Plan Account
Yes, only if plan accepts.  Designated Roth contributions must be a direct rollover; earnings can be made via a 60-day rollover.
403(b) PlanNo
Govt. 457(b) PlanNo
roll from 403(b) Plan to:
Traditional IRAYes.  If after-tax money rolled, IRS Form 8606 required to be filed by taxpayer.
Roth IRAYes, as a conversion. IRS Form 8606 required to be filed by taxpayer for conversions*.
SEP IRAYes.  If after-tax money rolled, IRS Form 8606 required to be filed by taxpayer.
SIMPLE IRANo
Traditional 401(k) PlanYes, if plan accepts.  If after-tax money, must be a direct rollover (as of 2007).
Roth 401(k)/457(b)
Plan Account
Yes, only if plan allows in-plan Roth conversion.
403(b) PlanYes, if plan accepts.  If after-tax money, must be a direct rollover (as of 2007).
Govt. 457(b) PlanYes, if plan accepts. 
roll from Govt. 457(b) Plan to:
Traditional IRAYes.  If after-tax money rolled, IRS Form 8606 required to be filed by taxpayer.
Roth IRAYes, as a conversion. IRS Form 8606 required to be filed by taxpayer for conversions*.
SEP IRAYes.  If after-tax money rolled, IRS Form 8606 required to be filed by taxpayer.
SIMPLE IRANo
Traditional 401(k) PlanYes, if plan accepts.
Roth 401(k)/457(b)
Plan Account
Beginning 2011: Yes, only if plan allows in-plan Roth conversion
403(b) PlanYes, if plan accepts.
Govt. 457(b) PlanYes, if plan accepts.
*Taxes may be incurred with conversions. Please consult your tax advisor for more information.