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Rollover Chart
Portability Chart as of 2020 |
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Rollover To Recipient Plan |
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TO: |
Traditional |
SIMPLE |
403(b) |
Gov’t |
Qualified |
Roth |
Roth |
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IRA & SEP |
IRA |
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457 |
Plan |
401(k), 403(b) and 457(b) Acct |
IRA |
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FROM: |
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Traditional IRA & SEP |
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Y |
N |
Ya |
Ya |
Ya |
N |
Nf |
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SIMPLE IRA |
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Yb |
Yb |
Yb |
Yb |
Yb |
N |
Yb |
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403(b) – |
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Y |
N |
Yd |
Y |
Yd |
Y |
Ye |
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Governmental 457(b) |
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Y |
N |
Y |
Y |
Y |
Y |
Ye |
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Qualified Plan – |
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Y |
N |
Yd |
Yc |
Yd |
Y |
Ye |
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Designated Roth 401(k), 403(b), or 457(b) Account by Direct Rollover |
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N |
N |
N |
N |
N |
Y |
Y |
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Designated Roth 403(b) Account by Direct Rollover |
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N |
N |
N |
N |
N |
Y |
Y |
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Roth IRA |
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N |
N |
N |
N |
N |
N |
Y |
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SUPERSCRIPT LEGEND |
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b Rollovers from SIMPLE IRAs are prohibited until after 2 years of participation. |
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c Pretax amounts only. |
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d After-tax amounts may be received only by direct transfer or direct rollover. |
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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. |
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e 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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