Roll To | ||||||||
---|---|---|---|---|---|---|---|---|
Roth IRA | IRA | SIMPLE IRA | SEP-IRA | 457(b) | Qualified Plan1 | 403(b) | Designated Roth Account2 | |
Roth IRA | Yes | No | No | No | No | No | No | No |
IRA | Yes3 | Yes | No | Yes | Yes4 | Yes | Yes | No |
SIMPLE IRA | Yes3,6 | Yes6 | Yes | Yes6 | Yes4,6 | Yes6 | Yes6 | No |
SEP-IRA | Yes3 | Yes | No | Yes | Yes4 | Yes | Yes | No |
457(b) | Yes3 | Yes | No | Yes | Yes | Yes | Yes | Yes3,5 |
Qualified Plan | Yes3 | Yes | No | Yes | Yes4 | Yes | Yes | Yes3,5 |
403(b) | Yes3 | Yes | No | Yes | Yes4 | Yes | Yes | Yes3,5 |
Designated Roth Account | Yes | No | No | No | No | No | No | Yes7 |
1Qualified plans include, for example, profit-sharing, 401(k), money purchase, and defined benefit plans.
2Includes govermental 457(b) plans after December 31, 2010.
3Must include in income.
4Must have separate accounts.
5Must be an in-plan rollover.
6After two years.
7If a direct trustee to trustee transfer.