Rollover Chart2018-05-30T14:54:53+00:00

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Rollover Chart

Portability Chart as of 2018

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

Ya

Ya

Ya

N

Nf

SIMPLE IRA

Yb

Yb

Yb

Yb

Yb

N

Yb

403(b) –
Other Than Roth 403(b)

Y

N

Yd

Y

Yd

Y

Ye

Governmental 457(b)

Y

N

Y

Y

Y

Y

Ye

Qualified Plan –
Other Than Roth 401(k)

Y

N

Yd

Yc

Yd

Y

Ye

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.

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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QPA employees have combined retirement plan experience in excess of 65 years; and employees certified by American Society of Pension Professionals and Actuaries (ASPPA).  We do not limit our client base to the southeastern states, nor do we require a minimum number of participants.