Rollover Chart

	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.