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Rollover Chart - Internal Revenue Service
ROLLOVER CHART. Roll To Roth IRA Traditional IRA SIMPLE IRA SEP-IRA Governmental 457(b) Qualified Plan1 (pre-tax) 403(b) (pre-tax) Designated Roth Account (401(k), 403(b) or 457(b)) R o ll F r om Roth IRA Yes2: No No Traditional IRA Yes3: Yes2: Yes2, 7, after two years ... Applies to roll over c n t ribu ons after D ecembe 18 ,2015. F mor ati ...
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