Retirement Account Rollover Chart

Find an account type you want to transfer from on the left and trace it to the type of account you want to transfer to at the top.

retirement account rollover chart image

  • After the individual has participated in the SIMPLE IRA for two years.
  • Not through a direct rollover, may be transferred by way of a conversion process.
  • Pre-tax amounts only.
  • Only in a trustee-to-trustee transfer.
  • Amounts received under a SIMPLE 401(k) plan may not be rolled over to another SIMPLE 401(k) plan because a SIMPLE 401(k) plan may only receive elective and matching contributions.
  • Must be an in-plan conversion.
  • Any amount distributed must be rolled over by means of a direct, trustee-to-trustee, transfer to be excludable from income.
  • Limited to one ‘indirect’ rollover in any 12-month period effective January 1st, 2015; trustee-to-trustee transfers are not limited.

 

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