The following chart indicates the rollovers that are permitted between various types of plans.

 SEE THIS CHART AT THE BOTTOM OF IRA ROLL OVER CHART



Roll
From

Roll To

  Roth IRA Tradi
tional IRA 		SIMPLE IRA SEP IRA 457(b) Plan Qualified Plan1 (pre-tax) 403(b) Plan (pre-tax) Desig-
nated
Roth
Account (401(k),
403(b) or 457(b)2)
Roth IRA YES NO NO NO NO NO NO NO
Tradi-
tional IRA 		Yes3 Yes NO Yes Yes4 Yes Yes NO
SIMPLE
IRA		 Yes3, after 2 years Yes,
after 2 years 		YES Yes, after 2 years Yes, after 2 years Yes, after 2 years Yes, after 2 years NO
SEP IRA Yes3 Yes NO Yes Yes4 Yes Yes NO
457(b)
Plan		 Yes3 Yes NO Yes Yes Yes Yes Yes,3, 5
after 12/31/10
Qualified Plan1 (pre-tax) Yes3 Yes NO Yes Yes4 Yes Yes Yes,3, 5
after 9/27/10
403(b)
Plan (pre-tax) 		Yes3 Yes NO Yes Yes4 Yes Yes Yes,3, 5
after 9/27/10
Desig
nated
Roth Account (401(k), 403(b) or 457(b)2) 		Yes NO NO NO NO NO NO Yes, if a direct trustee-to trustee transfer
1Qualified plans include, for example, profit-sharing, 401(k), money purchase, and defined benefit plans. 2Governmental 457(b) plans, after December 31, 2010. 3Must include in income. 4Must have separate accounts. 5Must be an in-plan rollover.