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Donaldson
Since EGTRRA has become effective, does anyone know whether a SIMPLE IRA that has been held longer than 2 years can be transferred to another IRA or eligibile retirement plan. IRC 408(d)(3)(A) and (G) seem to indicate that such transfers and rollovers are permitted. Thank you.
Gary Lesser
After the two year rule is satisfied, Yes. It may even be converted to a Roth after such time.
Donaldson
Thank you, Gary. I appreciate you confirming that for me.
bmurphy
Does the 2-year rule also apply to rollovers to a 403b?
Dee Kratz
Also, does the 2 year rule apply for rollover to a 401(k)?
Gary Lesser
It always applies regardless of the destination (except to another SIMPLE IRA).
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