Rollover Chart

Portability Chart as of 2017

 

 

 

 

 

 

 

 

 

 

Rollover To Recipient Plan

 

 

 

 

 

 

 

 

 

 

 

 

TO:  

Traditional

SIMPLE

403(b)

Gov't

Qualified

Roth

Roth

 

 

IRA & SEP

IRA

 

457

Plan

401(k), 403(b) and 457(b) Acct

IRA

FROM:

 

 

 

 

 

 

 

 

Traditional IRA & SEP

 

Y

N

Ya

Ya

Ya

N

Nf

SIMPLE IRA 

 

Yb

Yb

Yb

Yb

Yb

N

Yb

403(b) -
Other Than Roth 403(b)

 

Y

N

Yd

Y

Yd

Y

Ye

Governmental 457(b)

 

Y

N

Y

Y

Y

Y

Ye

Qualified Plan -
Other Than Roth 401(k)

 

Y

N

Yd

Yc

Yd

Y

Ye

Designated Roth 401(k), 403(b), or 457(b) Account by Direct Rollover

 

N

N

N

N

N

Y

Y

Designated Roth 403(b) Account by Direct Rollover

 

N

N

N

N

N

Y

Y

Roth IRA

 

N

N

N

N

N

N

Y

SUPERSCRIPT LEGEND
a Only Pretax amounts from an IRA or SEP may be rolled to these plans.

b Rollovers from SIMPLE IRAs are prohibited until after 2 years of participation.

c Pretax amounts only.

d After-tax amounts may be received only by direct transfer or direct rollover.

e Pension Protection Act permits direct rollover from a non-Roth qualified plan source, non-Roth 403(b) source, and governmental 457(b) to a Roth IRA as of 2008.  However, the direct rollover pretax amount is taxable in the year directly rolled to a Roth IRA.  As of 2010, Tax Increase Prevention and Reconciliation Act of 2005 (TIPRA) permits conversion to a Roth IRA without AGI limit and without the joint return filing requirement for married individuals.

f Traditional and SEP IRAs may not be rolled into a Roth IRA, but there is a conversion process.  As of 2010, TIPRA permits conversion to a Roth IRA without AGI limit and without the joint return filing requirement for married individuals.

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