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koolkid
Can distributions be rolled over from SIMPLE IRAs to qualified plans?
Can distributions be rolled over from qualified plans to SIMPLE IRAs?
Belgarath
1. Yes, but only if the "2 year period" has been satisfied.
2. No. Simple IRA's cannot accept rollovers other than from another Simple IRA.
Bob K
Once the SIMPLE IRA assets have gotten past the 72(t)(6) 25% penalty period of two years they can be transferred into a qualified plan.

This is covered in Section 642 (b)(3) of EGTRRA.
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