Retirement Plans Rollover Chart

ROLLOVER TO
 
401(k) & Qualified Plan
(Pre-tax)
403(b) Plan
(Pre-tax)
457(b) Plan
(Government)
Traditional IRA Roth IRA Discounted Roth Account
(DRA) (401(k), 403(b), or 457)
Qualified Plan
(Pre-tax)
If plan accepts. If plan accepts. No rollover of after tax contributions allowed.
If contribution is after tax, Form 8606 is required.
Direct conversion allowed.
403(b) Plan
(Pre-tax)
If plan accepts. If rollover is after tax, it must be a direct rollover. If plan accepts. If rollover is after tax, it must be a direct rollover. No rollover of after tax contributions allowed.
If contribution is after tax, Form 8606 is required.
Direct conversion allowed.
457(b) Plan
(Government)
If plan accepts. No rollover of after tax contributions allowed. If plan accepts. No rollover of after tax contributions allowed. No rollover of after tax contributions allowed.
If contribution is after tax, Form 8606 is required.
Direct conversion allowed.
Designated Roth Account
(DRA) (401(k), 403(b) or 457)
If a direct trustee to trustee transfer.
Traditional IRA If plan accepts. If plan accepts. No rollover of after tax contributions allowed. As a conversion.
Simple IRA If plan accepts; only after 2 years. If plan accepts; only after 2 years. Only after 2 years. Only after 2 years. As a conversion after 2 years.
SEP-IRA
Roth IRA
Thrift Savings Plan See Form TSP-65