Small Business Taxes & Management


IRA/Pension Plan Rollover Chart


Small Business Taxes & ManagementTM--Copyright 2020, 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),
Roll From     Roth IRA      YES(1)     NO         NO          NO        NO         NO        NO           NO
                 IRA        YES(2)   YES(1)      YES(2)     YES(2)    YES(3)       YES       YES          NO
                SIMPLE      YES(2)   YES(1)      YES(1)     YES(1)    YES(3)       YES       YES          NO
               SEP-IRA      YES(2)   YES(1)      YES(1)     YES(1)    YES(3)       YES       YES          NO
              475(b)        YES(2)   YES          YES        YES       YES         YES       YES       YES(2)(4)
               Plan         YES(2)   YES          YES        YES      YES(3)       YES       YES       YES(2)(4)
              403(b)        YES(2)   YES          YES        YES      YES(3)       YES       YES       YES(2)(4)  
               Roth         YES       NO          NO         NO        NO          NO         NO        YES(5)


--Qualified Plans include profit-sharing, 401(k), money purchase and defined benefit plans.
--pre in the headings above indicates pre-tax contributions.
--Rolls from SIMPLE IRA to other plans; from SEP IRA to SIMPLE IRA; from 457(b), qualified plan (pretax), 403(b) (pretax), designated Roth account (401(k) etc.) only after 2 years.

1. Only one rollover in any 12-month period.
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 2020 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

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--Last Update 12/05/20