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    IRA Rollover Compatibility

    Where can you roll your funds?

    The type of retirement account you have determines where you can move your funds. Use the chart below to compare options for Traditional, Roth, SEP, and SIMPLE IRAs, along with employer plans such as 401(k)s and 403(b)s.

    Full Rollover Chart

    Roll From Current account Roll To Receiving account
    Roth IRA Yes 2 No No No No No No No
    Traditional IRA Yes 3 Yes 2 Yes 2, 7 After two years Yes 2 Yes 4 Yes Yes No
    SIMPLE IRA Yes 3 After two years Yes 2 After two years Yes 2 Yes 2 After two years Yes 4 After two years Yes After two years Yes After two years No
    SEP-IRA Yes 3 Yes 2 Yes 2, 7 After two years Yes 2 Yes 4 Yes Yes No
    Governmental 457(b) Yes 3 Yes Yes 7 After two years Yes Yes Yes Yes Yes 3, 5
    Qualified plan 1 Pre-tax Yes 3 Yes Yes 7 After two years Yes Yes 4 Yes Yes Yes 3, 5
    403(b) Pre-tax Yes 3 Yes Yes 7 After two years Yes Yes 4 Yes Yes Yes 3, 5
    Designated Roth account 401(k), 403(b) or 457(b) Yes No No No No No No Yes 6

    Chart footnotes

    IRS rollover information

    1. Qualified plans include, for example, profit-sharing, 401(k), money purchase, and defined benefit plans.
    2. Only one rollover in any 12-month period.
    3. Must include in income.
    4. Must have separate accounts.
    5. Must be an in-plan rollover.
    6. Any nontaxable amounts distributed must be rolled over by direct trustee-to-trustee transfer.
    7. Applies to rollover contributions after December 18, 2015.

    Frequently Asked Questions

    Do you need a transfer or a rollover?

    An IRA transfer moves funds directly from one IRA custodian to another. You do not receive the money, and the IRS one-rollover-per-year rule does not apply.

    An IRA rollover moves eligible funds from an employer retirement plan, such as a former employer’s 401(k), directly into an IRA or another eligible retirement plan.

    If the funds are paid to you personally, different rules apply, including a generally applicable 60-day deadline to complete the rollover.

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