Can I roll over a Simple IRA contribution made this year to a 401(k) plan in January 2002 (the employer is contemplating terminating the SIMPLE plan to start a 401(k) plan on 1/1/2002) or does the two year rule on contributions still apply? Does EGTRRA change the rules for rollovers from SIMPLE IRAs? I am getting conflicting advice?

The way I read it (EGTRRA) Section 642(B), the two year rule still applies.