Retirement Plans Rollover Chart
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| ROLLOVER TO |
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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. |
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Designated Roth Account
(DRA) (401(k), 403(b) or 457) |
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If a direct trustee to trustee transfer. |
| Traditional IRA |
If plan accepts. |
If plan accepts. |
No rollover of after tax contributions allowed. |
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As a conversion. |
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| 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. |
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| SEP-IRA |
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| Roth IRA |
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| Thrift Savings Plan |
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See Form TSP-65 |
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