Small Business Taxes & Management

Checklist


IRA/Pension Plan Rollover Chart

 

Small Business Taxes & ManagementTM--Copyright 2015, A/N Group, Inc.

 


                                                         Roll To
                            -----------------------------------------------------------------------------   
                            Roth  Traditional  SIMPLE  SEP-IRA  Govn't  Qualified  403(b)  Designated Roth
                                      IRA       IRA             457(b)  Plan (pre) (pre)   (401(k), 403(b),
                                                                                               457(b))          

Roll From     Roth IRA      YES(1)    NO        NO      NO      NO         NO       NO          NO
             Traditional
                 IRA        YES(2)   YES(1)     NO     YES     YES(3)     YES      YES          NO
                SIMPLE      YES(2)   YES       YES     YES     YES(3)     YES      YES          NO
             Governmental
              475(b)        YES(2)   YES        NO     YES     YES        YES      YES         YES(2)(4)
             Qualified 
               Plan         YES(2)   YES        NO     YES     YES(3)     YES      YES         YES(2)(4)
              403(b)        YES(2)   YES        NO     YES     YES(3)     YES      YES         YES(2)(4)  
             Designated
               Roth         YES       NO        NO      NO      NO         NO       NO         YES(5)


Notes:

--Qualified Plans include profit-sharing, 401(k), money purchase and defined benefit plans.
--pre in the headings above indicates pre-tax contributions

1. Only one rollover in any 12-month period, except for trustee-to-trustee
2. Must include in income
3. Must have separate accounts
4. Must be an in-plan rollover
5. Any amounts distributed must be rolloved over via direct (trustee-to-trustee) transfer to be excludable from income.

 


Copyright 2015 by A/N Group, Inc. This publication is designed to provide accurate and authoritative information in regard to the subject matter covered. It is distributed with the understanding that the publisher is not engaged in rendering legal, accounting, or other professional service. If legal advice or other expert assistance is required, the services of a competent professional should be sought. The information is not necessarily a complete summary of all materials on the subject. Copyright is not claimed on material from U.S. Government sources.--ISSN 1089-1536


Return to Home Page

--Last Update 11/06/15