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Portability Chart As Of 200 8 |
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Rollover To Recipient Plan
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TO:
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Traditional |
SIMPLE |
403(b) |
Gov't |
Qualified |
Roth |
Roth |
Roth
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IRA & SEP |
IRA |
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457 |
Plan |
401(k)
Acct |
403(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 |
N |
N |
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SIMPLE IRA b |
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Y |
Y |
Y |
Y |
Y |
N |
N |
N |
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403(b) -
Other Than Roth 403(b) |
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Y |
N |
Yd1
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Y |
Yd1
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N |
N |
Nf |
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Governmental 457 |
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Y |
N |
Y |
Y |
Y |
N |
N |
Nf |
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Qualified Plan -
Other Than Roth 401(k) |
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Y |
N |
Yd1
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Yc
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Yd |
N |
N |
Nf |
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Designated Roth 401(k) Account by Direct
Rollover |
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N |
N |
N |
N |
N |
Y |
Ne |
Y |
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Designated Roth 403(b) Account by Direct
Rollover |
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N |
N |
N |
N |
N |
Ne |
Y |
Y |
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Roth
IRA |
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N |
N |
N |
N |
N |
N |
N |
Y |
SUPERSCRIPT LEGEND
a
Only Pretax amounts from an IRA or
SEP may be rolled to these plans.
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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.
d1After
tax amounts may be received by
direct rollover as of 2007 as
provided by Pension Protection Act
of 2006.
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e
Current IRS guidance issued prior to
Pension Protection Act of 2006
stated no, however,
Pension Protection Act of 2006
may
permit the Designated
Roth 401(k) to roll to the
designated Roth 403(b) and vice
versa. Currently awaiting IRS
guidance.
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f
Pension Protection Act of 2006
will permit the direct rollover
from a non-Roth qualified plan,
non-Roth 403(b) and governmental 457
to a Roth IRA beginning in 2008. The
direct rollover amount would be
taxable in the year it is directly
rolled to the Roth IRA.
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