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Full Version: Transfer of SEP $ into SIMPLE IRA?
BenefitsLink Message Boards > Retirement Plans > SEP, SARSEP and SIMPLE Plans
Cathy from Chicago
I have a client who is terminating the company SEP on 12/31 and starting a SIMPLE IRA 1/1/02. Can the existing SEP account money be rolled into the SIMPLE IRA account for each employee? Thanks in advance....
Appleby
No - According to IRS Notice 98-4, the only assets that can be contributed , transferred or rolled to a SIMPLE IRA are initial SIMPLE IRA contributions or rollover and transfers from another SIMPLE IRA.
R. Butler
Doesn't EGTRRA change that rollover rule?
R. Butler
It does not appear that EGTRRA changes the rollover rules to SIMPLE IRA's. Odd.
Appleby
…as a matter of fact, EGTRRA pointedly state that the new portability rules does not apply to SIMPLE IRAs.


Therefore, unlike the SEP contirbution increase issue, this is not an oversight, but intentional
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