Portability Chart as of 2011

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

Y^a

Y^a

Y^a

N

N^f

SIMPLE IRA 

Y^b

Y^b

Y^b

Y^b

Y^b

N

Y^b

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

Y

N

Y^d

Y

Y^d

Y

Y^e

Governmental 457(b)

Y

N

Y

Y

Y

Y

Y^e

Qualified Plan -
Other Than Roth 401(k)

Y

N

Y^d

Y^c

Y^d

Y

Y^e

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.