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Rollover Matrix

When you have money in several accounts and you’d like to have that money consolidated in one place, the question comes up – Which type of account can be tax-free rolled over into which other type of accounts?

Thankfully, the IRS has provided a simple matrix to help with this question. Below is the matrix, sourced from IRS Publication 590:

Roll To → Roth
IRA1		 Trad
IRA2		 Trad
SIMPLE
IRA		 Roth
SIMPLE
IRA 		457(b)
Plan 		QRP3
Pre-Tax		 403(b)
Pre-Tax		 DRAC
↓ Roll From
Roth IRA1 Yes4 No No Yes4 after 2 years5 No No No No
Trad IRA2 Yes6 Yes4 Yes4,10 after 2 years5 Yes6 after 2 years5 Yes7 Yes Yes No
Trad SIMPLE IRA Yes6 after 2 years5 Yes4 after 2 years5 Yes4 Yes6 Yes7 after 2 years5 Yes after 2 years5 Yes after 2 years5 No
Roth SIMPLE IRA Yes4 after 2 years5 No No Yes4 No No No No
457(b) Plan Pre-Tax Yes6 Yes Yes10 after 2 years5 Yes6 after 2 years5 Yes Yes Yes Yes6,8
QRP3 Pre-Tax Yes6 Yes Yes10 after 2 years5 Yes6 after 2 years5 Yes7 Yes Yes Yes6,8
403(b) Pre-Tax Yes6 Yes Yes10 after 2 years5 Yes6 after 2 years5 Yes7 Yes Yes Yes6,8
DRAC Yes No No Yes after 2 years5 No No No Yes9

Source: IRS Publication 590-A, Table 1-4

1Roth IRAs include Roth IRAs that receive employer contributions from a SEP plan.
2Traditional IRAs include traditional IRAs that receive employer contributions from a SEP plan.
3Qualified plans include, for example, profit-sharing, 401(k), money purchase, and defined benefit plans.
4Only one rollover in any 12-month period.
5After the 2-year period beginning on the date you first participated in a qualified salary reduction arrangement under your employer’s SIMPLE IRA plan.
6Must include in income.
7Must have separate accounts.
8Must be an in-plan rollover.
9Any nontaxable amounts distributed must be rolled over by direct trustee-to-trustee transfer.
10Applies to rollover contributions after December 18, 2015.